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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 ABDINE Jurnal Pengabdian Masyarakat 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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Perspektif Etika Bisnis Islam Terhadap Manajemen Laba Nurliza Lubis; Nurul Hayati Panjaitan; Haiqal Alif Ramadhani; Fahriani Astuti Sitepu
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 3 No. 1 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v3i1.565

Abstract

This study's definition of earnings management is based on Schipper's view that earnings management is "managed engineering" by management to deliberately intervene in the process of determining earnings or financial reporting by utilizing accounting methods and policies for specific purposes. The purpose of this study is to investigate the earnings management practices from the point of view of Islamic business ethics. This study employs interviews, descriptive qualitative methods, techniques for data collection, and literature reviews. The study's findings demonstrate that Islamic business ethics do not apply to earnings management. The principles of monotheism and unity are embedded in Islamic business ethics. equal, balanced; freedom; responsibility; kindness, charity
ANALISIS UKURAN PERUSAHAAN MEMODERASI LIKUIDITAS DAN LEVERAGE TERHADAP LABA BERSIH PADA BANK MUAMALAT INDONESIA Harahap, Ainul Yusna; Lubis, Nurliza
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 11 │ No. 1 │ 2024
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.v11i1.17726

Abstract

This research is about the analysis of the size of companies that moderate liquidity and leverage on the net profit of Islamic banks, namely Bank Muamalat Indonesia in Langsa City. The results of the study will be processed using the Statistical Package for the Social Sciences. The research methods used are the Instrument Test, Classical Assumption Test, and Hypothesis Test. The results of this study show that liquidity has a significant positive influence on the bank's net profit. Likewise, leverage also has a significant positive effect on the bank's net profit. However, after moderation with the size of the company, it does not provide a significant interaction between liquidity and leverage on net income. Future research can use expanded research samples and exploration of other variables.
INTRALINGUAL UNDERSTANDING OF POPULAR SCIENTIFIC WORDS ABOUT SHARIA ECONOMICS Faridy, Najihatul; Lubis, Nurliza; Bania, Allif Syahputra
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 3 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i3.2981

Abstract

The terms that arise regarding the Sharia economy are common in the community, especially in Aceh Province where this area is known as the Veranda of Mecca city. With the rapid development of Sharia understanding, a qualified understanding is needed by the community regarding terms related to the Islamic economy. The solution that can be offered is strengthening community understanding regarding the intralingual translation of Sharia terms. This research was  a descriptive-qualitative research. The data was compiled from test results in the form of intralingual translation regarding 10 sharia terms to 91 purposive selected early semester students of the economics faculty from May 15 to June 12 in 2023 at Samudra University which was carried out online with the help of Google forms and distributed via the WhatsApp application. The research data that had been analyzed will be translated which could be classified as a good translation or not. The results of the research that obtained the majority of correct answer ranges regarding the understanding of Sharia terms. This underlies that the term sharia for students in Aceh is well understood so that the development of the sharia system can be in harmony with the insights of the people
Sharia Financing Making Decisions: Evaluation of Service and Regulatory Understanding Factors Lubis, Nurliza; Harahap, Ainul Yusna; Lubis, Nasrul Kahfi
Journal of Management and Business Innovations Volume: 05, Number: 02, 2023
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v5i02.19150

Abstract

This study aims to evaluate the factors that influence customer decisions in taking sharia financing, especially for customers who use Sharia Financing at Bank Aceh Syariah Kota Langsa Branch. The study population included 153 customers receiving subsidized mortgage housing from Bank Syariah Aceh Kota Langsa. Sampling was carried out using the purposive sampling method using the Slovin formula. Data were collected through the distribution of questionnaires to 60 respondents and analyzed using version 24 of the social science statistics package. This study used quantitative methods with multiple regression analysis. The results showed that service quality has a significant influence on customer decisions in taking Sharia KPR Subsidy financing at Bank Syariah Aceh. In addition, understanding of sharia regulations also has a significant impact on customers' decisions to make Sharia KPR Subsidy financing at Bank Syariah Aceh. The combination of service quality and regulatory understanding has a significant influence on lending decisions at Bank Aceh Syariah. The coefficient of determination test shows that service quality and regulatory understanding simultaneously have an influence of 74% on Sharia mortgage financing decisions, while the remaining 26% are influenced by other factors outside the framework of this study. This research provides a further understanding of the importance of service quality and regulatory understanding in shaping customer decisions related to sharia financing at Bank Aceh. Keywords:  Evaluation of Service, Regulatory Understanding Factors, Sharia Financing Making Decisions
Pelatihan Kesejahteraan Siswa Boarding School Untuk Penggalakan Kewirausahaan Minuman Telang Bania, Allif Syahputra; Faridy, Najihatul; Chairuddin, Chairuddin; Nuraini, Nuraini; Akob, Bachtiar; Lubis, Nurliza; Al Tasa, Fiza Rauzika
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i2.4357

Abstract

Community service is carried out for boarding school students at SMA Unggul Aceh Timur to have independence as the key to success in economic independence. The purpose of community service that will be carried out the form of several things given to partners such as the target of community service to be able to be independent in conducting micro-businesses related to telang drinks; partners will be introduced to insights related to procedures and information regarding processing and marketing telang drinks both offline and digital; telang drink products will be used by partners to be used for entrepreneurship as an additional little economy utilizing telang which is easy to cultivate in the partner's environment into ready-to-sell products and promising economy; the products produced are products that can be used for partners to be able to compete competitively regarding micro-scale packaged telang drinks. The uses a participatory action research approach. The stages begin with preparation, then continue with the implementation of community service, and continue with evaluation and material is presented in the form of lectures, demonstrations/practices and questions and answers/discussions. The results of the training evaluation were successful in encouraging telang drink entrepreneurship for boarding school students.
Implementing Triple Bottom Line Accounting to Transform MSME Sustainability Lubis, Nurliza; Harahap, Ainul Yusra; Faridy, Najihatul
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.745

Abstract

This study examines the impact of the Triple Bottom Line (TBL) accounting concept on the financial performance of MSMEs in Langsa. Through quantitative analysis using regression and MANOVA, the research evaluates how TBL implementation affects net income, cost growth, and cost efficiency. Results show that TBL has a significant positive effect on net income with an R Square value of 46%, indicating that TBL explains nearly half of the variation in MSMEs' financial performance. While cost growth increases in the short term, consistent with the initial expenses of sustainable practices, TBL leads to cost efficiency improvements over time, with an R Square of 27.4%. MANOVA results confirm that TBL simultaneously affects all three financial variables significantly. The findings support the hypothesis that TBL implementation enhances both financial sustainability and long-term business success for MSMEs, balancing profitability, social responsibility, and environmental stewardship
Dampak Perkembangan Ekonomi Digital terhadap Pertumbuhan Sektor E-commerce di Indonesia: Perspektif Teknologi, Konsumen, dan Regulasi Lubis, Nurliza; Ainul Yusna Harahap; Rahmad Tantawi; Nuri Aslami; Tina Novianti Sitanggang
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10649

Abstract

This study examines the impact of digital economic development on the growth of the e-commerce sector in Indonesia, focusing on the roles of digital technology, consumer behavior, and government regulation. Based on data from Google, Temasek, and Bain & Company (2023), Indonesia's e-commerce transaction value increased significantly from USD 21 billion in 2019 to USD 77 billion in 2022, contributing 8.9% to GDP in 2023. Using a quantitative method and surveys of 150 respondents consisting of e-commerce companies and consumers, multiple regression analysis results indicate that consumer behavior has the greatest influence (β = 0.467; p < 0.05), followed by digital technology (β = 0.325; p < 0.05) and government regulation (β = 0.178; p < 0.05). The model explains 73.2% of the variability in e-commerce growth, with the remaining 26.8% influenced by other external factors. This study has limitations regarding the sample size, focus on specific variables, and reliance on quantitative methods. Future researchers are advised to broaden the scope of the study, consider additional relevant variables, and employ more diverse approaches to obtain more comprehensive results. This study highlights the need for collaboration among governments, businesses, and consumers to create an inclusive and sustainable e-commerce ecosystem.
STUDI LITERATUR PERAN BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) TERHADAP PENINGKATAN KINERJA UMKM DI INDONESIA Lubis, Nurliza
ISTIQRA: Jurnal Hasil Penelitian Vol. 12 No. 2 (2024): Juli - Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/ist.v12i2.2902

Abstract

This study analyzes the role of Sharia People's Financing Banks (BPRS) in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a literature review method, this research examines various academic publications and credible reports discussing the contributions of BPRS to MSME development. The findings indicate that BPRS plays a significant role by providing sharia-based financing such as murabahah and musharakah, which help MSMEs overcome capital constraints. Furthermore, BPRS serves as a social intermediary by providing training and consultations to enhance MSME capacities. The advantage of the profit-sharing system implemented by BPRS offers flexibility for MSMEs without the burden of fixed interest, encouraging productivity and business sustainability. However, the study also identifies several challenges, such as limited working capital, the need for product innovation, and low financial literacy among MSMEs. These findings highlight that BPRS impacts not only at the microeconomic level but also contributes to local economic development through increased job absorption, regional GDP growth, and reduced economic inequality. This study is expected to provide academic contributions and serve as a foundation for formulating policies to strengthen the role of BPRS in empowering MSMEs in Indonesia
The Effect Of Profitability, Leverage, And Company Size Financial Distress In Healthcare Service Companies Listed On IDX Azhar, Iqlima; Lubis, Nurliza; Nurjanah, Siti
Journal of Management and Business Innovations Volume: 06, Number: 01, 2024
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v5i01.21733

Abstract

This research examines the influence of profitability, leverage, and company size on financial distress among healthcare service companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach, the study utilizes secondary data from the IDX and official company websites. The sample includes 14 healthcare service companies selected through purposive sampling. Employing multiple regression analysis with the Ordinary Least Square (OLS) method, the findings reveal that profitability positively and significantly impacts financial distress (0,034 < 0,05), leverage negatively and significantly impacts financial distress (0,008 < 0,05), while company size shows a positive but insignificant impact (0,610 > 0,05). The regression model explains 62% of the variance in financial distress.These results suggest that enhancing profitability can reduce the risk of financial distress, while managing leverage levels is critical for maintaining financial stability. The findings offer practical insights for financial managers and stakeholders in the healthcare sector to adopt robust financial planning and monitoring strategies to mitigate distress risks, thereby ensuring operational sustainability. For policymakers, the study underscores the importance of creating supportive financial frameworks for healthcare companies, particularly in volatile economic conditions.Keywords: Company Size, Financial Distress, Leverage, Profitability
Pengaruh Penerapan Sistem Akuntansi Berbasis Digital terhadap Efisiensi dan Transparansi Pengelolaan Keuangan UMKM di Kota Langsa Fathia; Nurliza Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4122

Abstract

This study aims to analyze the influence of digital accounting system implementation on the efficiency and transparency of financial management in MSMEs in Langsa City. A quantitative approach was employed, utilizing a survey method with 100 MSME actors who have adopted or are in the process of adopting digital accounting systems. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 23.The results show that the implementation of digital accounting systems has a positive and significant effect on financial efficiency (β=0.67,p<0.001) and financial transparency (β=0.72,p<0.001). Simultaneously, digital accounting systems also contribute significantly to both variables (F=28.74,p<0.001). These findings confirm that digital accounting systems not only enhance efficiency through reduced time and operational costs but also strengthen transparency in financial reporting.This study supports financial management theory, transparency theory, and technology adoption theory, which assert that the use of digital technology can improve overall financial management. The implications of this study emphasize the importance of training and mentoring programs to accelerate digital transformation in the MSME sector, especially in improving digital literacy and overcoming technological implementation challenges.
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 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 Fuad Muhammad Salman Muhammad Salman Munthe, Laurentina Hariato Mutaqin, Muamar Afif Nainggolan, Nopianti Najihatul Faridy Nazira, Siti Nopita Nur Zahra Masyidah Nuraini Nuraini Nuri Aslami Nurjanah, Siti Nurlia, Siti Nurul Akmal Nurul Febriani Nurul Hayati Panjaitan Pratama, Rafli Aditya Putri Permata Sari Putri, Nurdwi Sabna Kasmila Rahmad Tantawi Rahman, Taufiqu Rangkuti, Ivandi Rini Mastuti Rizqi Amelia Putri, Rizqi Amelia Safrizal Safrizal 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 Zulkarnen Mora, Zulkarnen