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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam JURNAL MANAJEMEN MOTIVASI Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Public Budgeting, Accounting and Finance Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Management and Business Innovations Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bisnis Net : Jurnal Ekonomi dan Bisnis ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Bisnis dan Kewirausahaan ISTIQRA: JURNAL HASIL PENELITIAN Mumtaz : Jurnal Ekonomi dan Bisnis Islam Jurnal Mahasiswa Akuntansi Samudra Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi dan Keuangan West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Trends in Accounting Research Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan
Nurliza Lubis
Universitas Samudra
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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THE EFFECT OF COMPANY SIZE, CAPITAL STRUCTURE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS A MODERATING VARIABLE IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN IDX Lubis, Nurliza
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.316 KB)

Abstract

The objectives of this study are to determine and analyze the effect of Company Size, Capital Structure (DER), Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility both simultaneously and partially on Corporate Value (PBV), and analyze Profitability (ROA) to moderate the relationship between Size Companies, Capital Structure (DER), Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility with respect to Company Values ​​(PBV) of property and real estate listed on the Indonesia Stock Exchange in 2013-2017. The research population is property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 with 49 companies. The sample was selected using a purposive sampling method that produced 30 sample companies. Testing the first hypothesis uses multiple linear analysis, test the coefficient of determination, F test and t test, while the second hypothesis for moderating variables using the residual test. The results of this study indicate that Company Size has a positive and insignificant effect on Corporate Values, Capital Structure has a positive and significant effect on Firm Value, Managerial Ownership has a positive and not significant effect on Firm Value, Institutional Ownership has a positive and significant effect on Firm Value, Corporate Social Responsibility has a negative and insignificant effect on Corporate Values, and Profitability is not a variable that is able to moderate Company Size, Capital Structure, Managerial Ownership, Institutional Ownership, and Corporate Social Responsibility towards property and real estate company values ​​listed on the Indonesia Stock Exchange in 2013-2017.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN SISTEM INFOMASI TERHADAP SISTEM PENGENDALIAN INTERNAL Ainul Yusna Harahap; Nurliza Lubis; Syardiansah Syardiansah
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.11199

Abstract

This study aims to determine the effect of the quality of human resources and the utilization of information systems on the internal control system in the Deli Serdang Regency OPD. Data were analyzed using multiple linear regression, reliability test, validity test, normality test, heteroscedasticity test, multicollinearity test, t test and F test. The results of multiple linear regression test obtained Y = 1.652 + 0.173X1 + 0.393X3. Based on the reliability and validity test, all data were declared valid and reliable. And the results of the normality, heteroscedasticity and multicollinearity tests of the data showed normal results, there was no heteroscedasticity and multicollinearity. While the results of the partial test (t test) indicate that the quality of human resources has no significant effect on the internal control system of OPD Deli Serdang Regency but the use of information systems has a significant effect on the internal control system of OPD Deli Serdang Regency. While the results of the simultaneous test (F test) of the quality of human resources and the use of information systems have a significant effect on the internal control system of OPD Deli Serdang Regency. And the results of the coefficient of determination test show that 23.30% of the variables of the quality of human resources and the utilization of information systems can explain the influence of the variables of the internal control system.
Pengaruh Pemahaman Teknologi Informasi dan Akuntansi Terhadap Komitmen Organisasi Dimoderasi Kualitas Sumber Daya Manusia Nurliza Lubis; Ainul Yusna Harahap; Syardiansah Syardiansah
JURNAL MANAJEMEN MOTIVASI Vol 18, No 1 (2022): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v18i1.3770

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman teknologi informasi dan akuntansi terhadap komitmen organisasi dengan kualitas sumber daya manusia sebagai variabel moderating. Sampel dalam penelitian ini berjumlah 46 responden. Metode analisis yang digunakan dalam penelitian ini, yaitu uji kualitas data, uji asumsi klasik, uji analisis regresi linier berganda, uji parsial, uji simultan, dan moderated regression analysis dengan bantuan SPSS versi 23. Hasil penelitian ini menyimpulkan bahwa secara parsial teknologi informasi memberikan pengaruh positif terhadap komitmen organisasi, sedangkan pemahaman akuntansi berpengaruh negatif dan tidak berhasil memberikan pengaruh yang signifikan terhadap komitmen organisasi. Serta hasil uji secara simultan teknologi informasi dan pemahaman akuntansi  secara bersama-sama berpengaruh terhadap komitmen organisasi. Sedangkan setelah dimoderasi oleh kualitas SDM hanya variabel teknologi informasi saja yang berpengaruh positif terhadap komitmen organisasi. Hal ini karena variabel moderasi berkontribusi sebagai pendukung pemahaman teknologi informasi, semakin berkualitas SDM suatu instansi maka semakin mampu dalam memahami perkembangan teknologi yang terus berkembang.  Sedangkan pemahaman akuntansi setelah dimoderasi oleh kualitas SDM, tidak berhasil memberikan pengaruh secara positif terhadap komitmen organisasi. Hal ini karena sintesis dari moderasi kualitas SDM masih belum sesuai dengan implementasi yang ada pada instansi, pemahaman akuntansi akan terlaksana dengan baik seiring terpenuhinya kriteria SDM yang sesuai dengan bidang tugas.
PENGARUH KESADARAN MEMBAYAR PAJAK DAN PEMAHAMAN TENTANG PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI Ainul Yusna Harahap; Nurliza Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8003

Abstract

This study aims to determine the effect of tax awareness and understanding of taxation on interest in paying taxes on individual taxpayers in Langsa City. The population used in this study was 100 personal taxpayers registered at KPP Kota Langsa, with non-employee criteria registered at the Langsa City Tax Service Office and randomly selected. The tests carried out in data analysis are instrument validity and reliability tests, classical acceptance tests in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. In this case, the hypothesis tests used are determination coefficient tests, regression tests, and multiple linear regression tests. The data collection method uses questionnaires processed with SPSS version 23. The results of this study are the results of multiple linear regression equations, it is known that awareness of paying taxes and understanding taxation have a positive influence on interest in paying taxes in Langsa City. The results of the T-test, it is known that the awareness of paying taxes and understanding of taxation has a significant partial effect on the interest in paying taxes in Langsa City. The results of the coefficient of determination test are known that the awareness of paying taxes and understanding of taxation is 60% of the interest in paying taxes. While the remaining 36.1% was influenced by other variables that were not studied in this study.
PENGARUH NILAI TAKSIRAN DAN BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK RAHN PADA PT. PEGADAIAN SYARIAH Nurliza Lubis; Ainul Yusna Harahap; Agustina Nurul Fajriah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3852

Abstract

The research was conducted with the aim of determining the effect of the estimated value and cost of ijarah on customer decisions in choosing rahn products at PT Pegadaian Syariah. This type of research is quantitative, the source of data used is primary data. The pollulation and sample of this study were rahn customers at Pegadaian Sungai Liput which amounted to 1,949 and a sample of 96 respondents calculated based on the slovin formula. The data obtained were analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis, classical assumption test and hypothesis testing (T Test, F Test and Coefficient of Determination (R2). The results showed that partially the estimated value and cost of ijarah had a significant positive effect on the customer's decision in choosing rahn products. Simultaneously, all independent variables, namely estimated value and ijarah cost, together have a significant positive influence on the customer's decision in choosing rahn products.
Ketersediaan Fitur Sebagai Pemoderasi Pengaruh Persepsi Kepercayaan dan Persepsi Manfaat terhadap Penggunaan Digital Banking Nurliza Lubis; Ainul Yusna Harahap; Syardiansah Syardiansah
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i2.1920

Abstract

The discussion in this study is about customer perceptions of using digital banking after the COVID-19 pandemic. The implications of the research are the availability of features as a moderator of the influence of perceived trust and perceived benefits on the use of digital banking after the COVID-19 pandemic. The population used in this research were PT Bank Syariah Indonesia (Bank BSI) KCP Padang Bulan Medan customers. A total of 102 respondents were selected based on multivariate analysis. The data obtained were processed using SPSS 23. The research methods used were the Instrument Test, Classical Assumption Test, and Hypothesis Test. This research shows that perceptions of trust do not influence the use of digital banking after the Covid-19 pandemic. Meanwhile, perceived benefits influence digital banking after the Covid-19 pandemic. The availability of features also makes it easier to interact between trust and benefits of using digital banking after the Covid-19 pandemic. For further discussion, you can use an expanded research sample and explore other variables to assess customer perceptions of digital banking.
Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah Nurliza Lubis; Ainul Yusna Harahap; Fathia
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8879

Abstract

The purpose of this study is to find out how murabahah accounting is applied to Islamic banking, especially Bank Aceh Syariah Kota Kualasimpang. This study applies qualitative descriptive analysis. Data was collected through interviews with company employees and finance teams that handle homeownership financing, and documentation such as financial statements and literature. Qualitative descriptive analysis is used to analyze the data obtained. The results of the study show that Bank Aceh Syariah Kota Kualasimpang has not implemented murabahah accounting fully by the concept of Islamic accounting. In the results of the study, the bank did not set fines for customers who were late in paying financing, both when admitting and calculating fines. The limitation of this study is that the results are difficult to generalize broadly because the research is only based on research studies on one Islamic bank. So that the next researcher can add the amount of research to other Islamic banking so that the results of the research can be widely generalized.
Kesenjangan Generasi terhadap Anti-Freud Awareness Ghina Adhha Haura; Nurliza Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8888

Abstract

This research is a idea of novelty which aims to empirically test about generation gap there is generation X, Y/Milenial, generation Z and Boomers toward anti-fraud awareness which was analyzed with seven variables, there is tone of the top, anti-fraud training, implementation of code of conduct, hotline/whistleblowing system, segregation of duties, fraud risk assessment and background checks. The data source was obtained from distributing questionnaires to individuals in the educational environment. Sampling was carried out at random or simple random sampling. The analytical method used is the Mann-Whitney test with SPSS 25. The research results show that there is a generation gap between generations X and Y, generations X and Z and generations Y and Z. Meanwhile for Generation X and Boomers, generation Y and Boomers as well as generation Z and Boomers do not show a generation gap to raise awareness about the importance of fraud prevention. The limitations of the research are the respondents, especially the Boomer generation respondents. So that further research can increase the number of respondents and in a different scope. It is hoped that this research will provide benefits for determining strategies for anti-fraud awareness according to the character of each generation.
Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Toko Rianzi Menggunakan PHP Dan MySQL Putri Permata Sari; Liana Liana; Nurliza Lubis
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1290

Abstract

the aim of this research is to determine the merchandise inventory accounting information system used by Toko Rianzi. This research method uses descriptive research by looking for theoretical research related to the merchandise inventory accounting information system. The data collection used was observation and interviews. The type of data used is quantitative data. The results of this research are expected to provide information regarding the merchandise inventory accounting information system. The design of this merchandise inventory accounting information system uses the system development method Dynamic System Development Method with 3 main stages, namely, before the project, project life cycle and after the project. As well as 5 sub stages (feasibility study, business study, model iteration, iteration design, manufacture and implementation). Discussion of design researchThis merchandise inventory accounting information system is expected to be able to makes it easier for Toko Rianzi to make inventory reports and financial reports.
Implementasi Eco-Innovation dan Sustainable Manufacturing terhadap Pertumbuhan Ekonomi Sirkular UMKM Di Kota Langsa Lubis, Nurliza; Faridy, Najihatul
Jurnal Bisnis dan Kewirausahaan Vol. 20 No. 2 (2024): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v20i2.92-100

Abstract

This study aims to determine the implementation of Eco-Innovation and Sustainable Manufacturing on the Circular Economic Growth of MSMEs in Langsa City. This study uses quantitative research. Data collection by conducting surveys and questionnaires. The number of respondents is 100 people consisting of MSMEs in the food and beverage sector in Langsa City. Questionnaire data was tested using SPSS Version 23. The data analysis technique used linear regression analysis. The implementation of Eco-innovation is relatively small in influencing the circular economy. However, if the individual influence on the circular economy is tested, partially Eco-Innovation has not had an influence on the circular economy. However, if tested by multiple linear regression, Eco-Innovation still has hope in increasing the circular economy of MSMEs by 25%. If tested individually, Sustainable Manufacturing has a significance value of 0.00 <0.05. The conclusion of the hypothesis research is accepted because Sustainable Manufacturing has an effect on the circular economy. Likewise, the results of the multiple linear regression of Sustainable Manufacturing have a regression coefficient of 0.620. A positive coefficient means that every 1% increase in Sustainable Manufacturing will increase the Circular Economy by 62%. The recommendation of the research results requires a deeper study of eco-innovation in the production sector.
Co-Authors Adilla, Cut Suci Afrah Junita Agustin, Nanda Amelia Agustina Nurul Fajriah Ahmad Raffi Arrasyid Ainul Yusna Harahap Ainul Yusna Harahap Ainun Mardiyah, Ainun Akob, Bachtiar Al Tasa, Fiza Rauzika Alicia Maria Frisline Anggoro Raka Siwi Anggun Heliza Lestari Arnika, Rika Arsyad, Muh Rifai Astuti, Tika Dara Aulia Fitriani Ayuwardani, Pitri Azhar, Iqlima Azhar, Iqlima Bangun, Dahlia br Bania, Allif Syahputra Bella Juliana Permata br Samosir Chairuddin Chairuddin Chairuddin Chairuddin Desma Mayuri Fahriani Astuti Sitepu Faridy, Najihatul Fathia Fathia Fitaloka, Widia Fitri, Tira Rahma Ghina Adhha Haura Hae, Daniela Sayunika Haiqal Alif Ramadhani Harahap, Ainul Yusna Harahap, Ainul Yusna Harahap, Ainul Yusra Humaira, Silva Jayanti, Rina Jenet Yuyun Baho Kharisma Sianipar Latifah Latifah Lia Safitri Liana Liana Lubis, Nasrul Kahfi Lubis, Sheilla Andini Agustin Miftahul Diva Muhammad Salman Muhammad Salman Munthe, Laurentina Hariato Mutaqin, Muamar Afif Nainggolan, Nopianti Najihatul Faridy Nasrul Kahfi Lubis Nazira, Siti Nopita Nur Zahra Masyidah Nuraini Nuraini Nuri Aslami Nurjanah, Siti Nurlia, Siti Nurul Akmal Nurul Febriani Nurul Hayati Panjaitan Putri Permata Sari Putri, Nurdwi Sabna Kasmila Rahmad Tantawi Rahman, Taufiqu Rangkuti, Ivandi Rizqi Amelia Putri, Rizqi Amelia Sakilla, Khaulan Sandi, Paradilla Silitonga, Amelia Br Sirait, Agman Suwamunandar Sri Wahyu Ningsih Syardiansah, Syardiansah Tina Novianti Sitanggang Tina Novianti Sitanggang Tri Aulia Tuti Meutia Winda Rahmadhani