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All Journal Jurnal Riset Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) The Es Economics and Entrepreneurship Innovative: Journal Of Social Science Research West Science Accounting and Finance Al-Ihsan: Jurnal Bisnis dan Ekonomi Syariah
Lainatusshifa Kemal
Universitas Muhammadiyah Asahan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR) Debt to Equity Ratio (DER) Terhadap Return Saham Pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI Pada Saat Pandemi Covid-19 (2020-2021) Lainatusshifa Kemal
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11933

Abstract

The purpose of this study was to determine the effect of Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) on stock returns in transportation and logistics companies listed on the IDX at the time of writing. Covid-19 pandemic (2020-2021 Period). This study used 15 companies. The approach used in this study is a quantitative approach, because the data measurement uses a numerical or numerical scale. The data used is secondary data. Analysis of the data used is multiple regression analysis. The results showed that Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) had no simultaneous effect on stock returns. Partially Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), and Debt to Equity Ratio (DER) also do not have a positive effect on stock returns in transportation and logistics sector companies listed on the IDX during the pandemic. . Covid-19 (2020-2021 Period)
Restaurant Green Accounting Policy to Support Sustainable Tourism In Samosir District, Lake Toba Kemal, Lainatusshifa; Purba, Asra Idriyansyah; Rahma, Annisa Alifa
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3487

Abstract

This study aims to analyze the restaurant green accounting policy in restaurants in Samosir Regency, Lake Toba, in supporting sustainable tourism. Green accounting plays an important role in recording and reporting environmental aspects in the restaurant business, which is an integral part of the tourism ecosystem. This study examines the influence of Corporate Social Responsibility (CSR), management support, and community support on the implementation of green accounting in these restaurants. Using a mix method approach (qualitative and quantitative), data were collected from 71 restaurants in the area. The results showed that CSR, management support, and community support have a significant influence on the implementation of green accounting , which ultimately supports sustainable tourism in Samosir Regency. This study provides important insights for restaurant business actors and stakeholders in designing environmentally friendly and sustainable tourism policies.
Green Accounting Policy for Water Transportation Services to Support Sustainable Tourism in the Lake Toba Area Triana, Windi; Kemal, Lainatusshifa; Rahma, Annisa Alifa
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3500

Abstract

The Lake Toba area is not only an important tourism attraction in Indonesia, but also one of the five super priority tourist destinations that the Ministry of Tourism and Creative Economy focuses on, namely Lake Toba, Likupang, Borobudur, Mandalika, and Labuan Bajo. However, the rapid growth of tourism in the region has led to increased pressure on the environment and ecosystem of Lake Toba, including the negative impact of the water transportation sector which has the potential to damage the environment. The purpose of this study is to obtain the relationship between the green accounting policy of water transportation services and its driving factors including CSR programs for water transportation services, management support, and community support. The research methods used in this study are data collection on 65 samples of water transportation services, literature study, identifying problems, pre-processing, analyzing data, data analysis results, final evaluation, research approach with a mix method (qualitative and quantitative). Based on the results of the qualitative test of Nvivo data processing, the concept of green accounting policy carried out by water transportation business actors in Lake Toba tourist destinations is environmentally friendly technology, community support, management support and corporate social responsibility activities. This result is supported by the results of a quantitative test, namely the determination coefficient test where community support, management support and corporate social responsibility have an effect on green accounting policies.
Analisis Program Dan Pendayagunaan Zakat, Infaq, Dan Shadaqah (ZIS) Pada Lembaga Amil Zakat Muhammadiyah (LAZISMU) Kabupaten Asahan Kemal, Lainatusshifa; Purba, Asra Idriyansyah
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14255

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis program dan pendayagunaan Zakat, Infaq, dan Shadaqah pada LAZISMU Kabupaten Asahan. Metode penelitian ini adalah deskriptif kualitatif dangan menggunakan Teknik wawancara dan pengumpulan data sekunder yang diperoleh dari pengurus Lembaga Amil Zakat, Infaq, Sedekah Muhammadiyah (LAZISMU) Kabupayen Asahan. Berdasarkan penelitian diperoleh hasil bahwa LAZISMU Kab. Asahan telah menjalankan program kerja yang sesuai dengan pusat, yaitu: 1. Pilar Pendidikan 2. Pilar Kesehatan 3. Pilar Ekonomi 4. Pilar sosial dan kemanusiaan 5. Pilar Dakwah dan 6. Pilar tahunan.
Pengaruh Harga Dan Ketersediaan Produk Terhadap Keputusan Pembelian Pupuk Di UD. Lumbung Tani Ayu Annisah Nasution; Lainatusshifa Kemal; Windi Triana
Al-Ihsan: Jurnal Bisnis dan Ekonomi Syariah Vol. 3 No. 1 (2025): Al-Ihsan : Jurnal Bisnis dan Ekonomi Syariah (Juni)
Publisher : Yayasan Rahmat Putra Kurnia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65256/vthbxn58

Abstract

Keputusan pembelian konsumen merupakan sebuah tindakan yang dilakukan konsumen untuk membeli suatu produk. Keputusan pembelian adalah tahap dalam proses pengambilan keputusan dimana konsumen benar-benar membeli. Variabel yang digunakan dalam penelitian ini yaitu harga, ketersediaan produk dan keputusan pembelian. Dalam penelitian ini, masalah umum yang dikemukakan adalah seberapa berpengaruh harga dan ketersediaan produk secara parsial maupun secara simultan terhadap keputusan pembelian pupuk di UD. Lumbung Tani. Penelitian ini bertujuan untuk mengetahui pengaruh harga dan ketersediaan produk terhadap keputusan pembelian pupuk di UD. Lumbung Tani secara simultan maupun secara parsial. Penelitian ini menggunakan metode penelitian kuantitatif dengan jumlah sampel sebanyak 60 orang. Hasil penelitian ini menunjukkan bahwa harga secara parsial berpengaruh terhadap keputusan pembelian pupuk di UD. Lumbung Tani dengan nilai sig 0,037<0,1. Keterediaan produk secara parsial juga berpengaruh terhadap keputusan pembelian pupuk di UD. Lumbung Tani dengan nilai sig 0,000<0,1. Serta harga dan ketersediaan produk secara simultan berpengaruh terhadap keputusan pembelian pupuk di UD. Lumbung Tani. Besarnya pengaruh harga dan ketersediaan produk adalah sebesar 60,9% yang mempengaruhi keputusan pembelian pupuk di UD. Lumbung Tani   Consumer purchasing decisions are actions taken by consumers to buy a product. Purchasing decisions are the stage in the decision-making process where consumers actually buy. The variables used in this study are price, product availability and purchasing decisions. In this study, the general problem raised is how much influence price and product availability partially or simultaneously have on fertilizer purchasing decisions at UD. Lumbung Tani. This study aims to determine the effect of price and product availability on fertilizer purchasing decisions at UD. Lumbung Tani simultaneously or partially. This study uses a quantitative research method with a sample size of 60 people. The results of this study indicate that price partially influences fertilizer purchasing decisions at UD. Lumbung Tani with a sig value of 0.037 <0.1. Product availability partially also influences fertilizer purchasing decisions at UD. Lumbung Tani with a sig value of 0.000 <0.1. And price and product availability  simultaneously influence fertilizer purchasing decisions at UD. Lumbung Tani. The magnitude of the influence of price and product availability is 60.9% which influences fertilizer purchasing decisions at UD. Farmer's Barn.
HOW GOVERNMENT ACCOUNTING STANDARDS AND INTERNAL CONTROL SYSTEMS INFLUENCE GOOD GOVERNANCE WITH THE USE OF INFORMATION TECHNOLOGIES AS MODERATING VARIABLES Dang Panagaman Tamba; Lainatusshifa Kemal
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4434

Abstract

This study aims to analyze the influence of Government Accounting Standards (GAS) and Internal Control Systems (ICS) on good governance at the Food Security and Livestock Service of North Sumatra Province, Indonesia; evaluate the role of information technology utilization as a moderating variable that can strengthen the relationship between the implementation of GAS and ICS on good governance; and analyze how good governance can accelerate rice self-sufficiency in the region. This research employed a mixed method with a sample of 40 employees at the Food Security and Livestock Service of North Sumatra Province. The qualitative data were processed from the NVivo software, while the quantitative approach was analyzed using Partial Least Squares (PLS) and the SmartPLS software with descriptive statistical tests, outer model analysis, inner model analysis, and hypothesis testing. Data analysis results on the influence of government accounting standards and internal control systems on good governance, with the use of information technology as a moderating variable, which most often appears using NVivo software on a word cloud, include control, reports, finance, internal, government, accounting, effectiveness, and accountability. PLS analysis results show that the use of information technology as a moderating variable can influence government accounting standards on good governance, and the use of information technology as a moderating variable is unable to influence the internal control system on good governance.
Utilization of Financial Statement Information and Planning Orientation on the Quality of Business Decisions of Textile MSMEs in West Java Junaidi Junaidi; Lainatusshifa Kemal; Azhar Azhar; Humairoh Humairoh; Pocut Ainiah; Wahyuni Sri Astutik
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2743

Abstract

This study aims to examine the influence of financial statement information utilization and planning orientation on the quality of business decisions among textile Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research adopts a quantitative approach using a survey method involving 155 MSME owners and managers as respondents. Data were collected through structured questionnaires measured on a Likert scale and analyzed using SPSS version 25. The analytical techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial statement information utilization has a positive and significant effect on decision quality, suggesting that MSMEs that effectively use financial data tend to make more accurate and informed decisions. Planning orientation also demonstrates a positive and significant influence, indicating that structured and forward-looking planning enhances the effectiveness of business decisions. Simultaneously, both variables significantly affect decision quality, with a coefficient of determination (R²) of 0.475, meaning that 47.5% of decision quality is explained by the two independent variables. This study contributes to the literature by integrating financial information utilization and planning orientation as key determinants of decision quality in MSMEs. Practically, the findings emphasize the importance of improving financial literacy and strengthening planning practices among textile MSMEs to enhance decision-making effectiveness and business sustainability.
Through Bibliometric Analysis: Digital Maturity as an Emerging Topic in Entrepreneurial Economics Judijanto, Loso; Mustoffa, Ardyan Firdausi; Kemal, Lainatusshifa; Machfud, Machfud; Ningsih, Sulistio
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.990

Abstract

This study examines the development of digital maturity as an emerging topic in entrepreneurial economics through a bibliometric analysis of publications indexed in the Scopus. The objective is to map the intellectual structure, research trends, and thematic evolution of the field. A dataset of peer-reviewed articles published between 2000 and 2025 was analyzed using bibliometric techniques, including co-authorship analysis, citation analysis, keyword co-occurrence, and visualization mapping with VOSviewer. The results show a significant growth in publications after 2018, indicating increasing academic attention to digital maturity in response to global digital transformation trends. Network visualization reveals that the field is centered around economic concepts, particularly economics, industrial economics, and digital economy, while also integrating themes related to technology, management, and sustainability. Overlay visualization highlights a shift from technology-focused research toward strategic and sustainability-oriented topics, such as circular economy and sustainable development. Meanwhile, density analysis confirms a core-periphery structure, where economic themes dominate, and emerging topics such as digital maturity models, big data, and emerging economies present opportunities for future research. The study concludes that digital maturity is a multidimensional and evolving construct that bridges technological capabilities with economic and organizational performance. It contributes to the literature by providing a comprehensive mapping of the field and identifying key research gaps, particularly the need for integrated theoretical frameworks and broader empirical studies in developing economies. The findings offer valuable insights for researchers, practitioners, and policymakers in understanding the strategic role of digital maturity in fostering innovation and sustainable entrepreneurial growth.
Co-Authors Ayu Annisah Nasution Azhar Azhar Humairoh Humairoh Judijanto, Loso Junaidi Junaidi Machfud Mustoffa, Ardyan Firdausi Ningsih, Sulistio Pocut Ainiah Purba, Asra Idriyansyah Rahma, Annisa Alifa Tamba, Dang Panagaman Wahyuni Sri Astutik Windi Triana