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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 Akbis: Media Riset Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) BERNAS: Jurnal Pengabdian Kepada Masyarakat 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 Journal Research of Economics and Bussiness 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 Jurnal Akuntansi dan Sistem Informasi ABDINE :Jurnal Pengabdian Masyarakat
Nurliza Lubis
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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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 : Badung Bali: 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.
DETERMINANTS OF MUZZAKI'S INTEREST IN PAYING ZAKAT IN BAITUL MAL Tri Aulia; Muhammad Salman; Nasrul Kahfi Lubis; Nurliza Lubis
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1232

Abstract

This study was conducted to determine the determination of muzzaki's interest in making zakat in Baitul Mal. The research was conducted in Baitul Mal Aceh Tamiang. This type of research is quantitative. This study used probability sampling by cluster sampling. The sample used was muzakki in 12 sub-districts in Aceh Tamiang Regency as many as 100 respondents. Data collection techniques using questionnaires. The data analysis method uses multiple linear regression, classical assumption test, and hypothesis test. The results of the study with partial tests showed that the determinants of muzzaki's interest as independent variables, namely zakat literacy, religiosity, and regulation had a positive and significant effect on muzzaki's interest in paying zakat through Baitul Mal Aceh Tamiang Regency. The results simultaneously showed that the determinants of muzzaki's interest in paying zakat, namely zakat literacy, religiosity, and regulation together had a significant positive effect on muzzaki's interest in paying zakat through Baitul Mal Aceh Tamiang Regency.
ANALISIS PERBANDINGAN RETURN DAN RISIKO SAHAM SYARIAH DAN SAHAM KONVENSIONAL PADA PERUSAHAAN SEKTOR KONSUMER DI BURSA EFEK INDONESIA Nurlia, Siti; Junita, Afrah; Lubis, Nurliza
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Prosiding SENAM 2025: Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan antara return dan risiko saham syariah dan saham konvensional pada perusahaan sektor konsumen yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 5 saham syariah dan 5 saham konvensional dan data harga saham pertahun diambil selama periode 2019-2023. Analisis data menggunakan uji normalitas dan uji beda independen sampel T test. Hasil uji normalitas pada return dan risiko saham syariah dan saham konvensional menunjukkan nilai signifikan > 0,05, yang artinya data berdistribusi normal. Hasil uji sampel beda Uji t pada return saham syariah dan konvensional menunjukkan nilai signifikan 0,150 > 0,05, yang artinya tidak terdapat perbedaan yang signifikan. Pada risiko saham syariah dan konvensional nilai signifikan sebesar 0,48 > 0,05, yang artinya tidak terdapat perbedaan antara risiko saham syariah dan saham konvensional.
Peran Inklusi Keuangan dalam Memediasi Pengaruh Ekonomi Kreatif dan Blue Economy terhadap Kesejahteraan Ekonomi Nelayan Pesisir Lubis, Nurliza; Ainul Yusna Harahap; Najihatul Faridy; Muh Rifai Arrasyid
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 3 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i3.185-198

Abstract

This study aims to analyze the influence of Creative Economy and Blue Economy on the Economic Welfare of Coastal Fishermen, with Financial Inclusion as a mediating variable. Langsa City, Aceh, was chosen as the research site due to its significant marine potential, yet facing a decline in the number of fishermen from 3,194 in 2023 to 2,359 in 2024, despite the increasing contribution of the fisheries sector to regional GDP. This phenomenon highlights the need for an inclusive and sustainable coastal economic development strategy. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. A total of 150 fishermen were selected using Slovin’s formula and purposive sampling. The analysis covered outer model evaluation (validity and reliability) and inner model testing (direct effects, moderation, and mediation). The results reveal that the Blue Economy has a positive and significant effect on fishermen’s welfare, while the Creative Economy shows no significant effect. Financial Inclusion positively and significantly influences welfare, but its interaction with the Blue Economy is negative, indicating potential overcapitalization risks if financing is not environmentally sustainable. Mediation by Financial Inclusion is also significantly negative for the Blue Economy pathway, but not significant for the Creative Economy pathway. This study emphasizes the importance of strengthening the Blue Economy, providing supportive ecosystems for the creative economy, and implementing sustainability-based financial inclusion (green finance) to improve fishermen’s welfare without compromising marine ecosystems.
Pengembangan Model Ekonomi Hijau Pascabencana melalui Integrasi Petani Padi dan Ibu Rumah Tangga Berbasis Pangan Lokal di Desa Pandan Sari, Aceh Tamiang Lubis, Nasrul Kahfi; Nurliza Lubis; Cut Gustiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.17809

Abstract

Program pengabdian kepada masyarakat ini bertujuan memperkuat pemulihan ekonomi dan ketahanan pangan desa pascabencana melalui pengembangan model ekonomi hijau berbasis integrasi petani padi dan ibu rumah tangga. Kegiatan dilaksanakan di Desa Pandan Sari, Kecamatan Manyak Payed, Kabupaten Aceh Tamiang, yang merupakan wilayah agraris rawan banjir. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pemetaan kebutuhan mitra, penerapan teknologi tepat guna, pendampingan manajemen usaha, serta monitoring dan evaluasi. Teknologi yang diterapkan meliputi solar dryer, moisture meter, mini rice milling unit, serta teknologi pengolahan pangan rumah tangga seperti mesin penepung beras, alat pengering pangan, dan vacuum sealer. Hasil kegiatan menunjukkan penurunan kehilangan hasil pascapanen, peningkatan kualitas gabah, serta terbentuknya usaha pangan rumah tangga berbasis beras lokal berupa tepung beras instan dan bubur energi. Selain itu, kemampuan manajemen usaha dan pencatatan keuangan kelompok mitra juga mengalami peningkatan. Program ini menunjukkan bahwa integrasi teknologi tepat guna dan pemberdayaan masyarakat mampu memperkuat sistem pangan desa serta mendukung pemulihan ekonomi masyarakat secara berkelanjutan.
Pengaruh Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019- 2023 Auliza, Ramanda; Purba, Melfrianti Romauli; Rusida S, Merry; Sitanggang, Tina Novianti; Lubis, Nurliza
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11050

Abstract

Dalam mengganalisis keadaan keuangan dalam suatu perusahaan sangatlah penting dilakukan analisis rasio keuangan. Dimana rasio keuangan memiliki peran penting dalam mengetahui seberapa besar pengaruh kondisi keuangan untuk masa depan perusahaan yang lebih baik lagi. Penelitian ini dilakukan untuk mendapatkan bukti empiris mengenai Pengaruh Likuiditas, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Pada Tahun 2019-2023. Perolehan data dihasilkan dari data sekunder yang dihitung dalam setiap tahunnya pada laporan keuangan yang diolah pada website BEI. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan pada penelitian ini adalah sebanyak 70 laporan tahunan selama lima tahun, yaitu periode 2019-2023. Data dikumpulkan dengan pengumpulan data dan pengelolaan data serta dianalisis dengan regresi linear berganda menggunakan pengelolaan SPSS. Hasil penelitian ini menunjukkan bahwa (1) Secara parsial Likuiditas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (2) Secara Parsial Profitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan, (3) Secara Parsial Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Nilai Perusahaan dan (4) Secara Simultan Likuiditas, Profitabilitas, Dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Nilai Perusahaan.Kata Kunci : Likuiditas, Profitabilitas, Ukuran Perusahaan dan Nilai Perusahaan
Pengaruh Pemahaman Teknologi Informasi dan Akuntansi Terhadap Komitmen Organisasi Dimoderasi Kualitas Sumber Daya Manusia Lubis, Nurliza; Harahap, Ainul Yusna; 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 Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Isma Wati; Tuti Meutia; Nurliza Lubis
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1695

Abstract

This study aims to analyze the effect of profitability, leverage, and company size on dividend policy in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. This study uses a quantitative approach. In this study, profitability is measured by the Return on Assets (ROA) ratio, leverage is calculated using the Debt to Equity Ratio (DER), while company size (Size) is determined based on total assets. Dividend policy as the dependent variable is measured through the Dividend Payout Ratio (DPR). The population in this study amounted to 91 energy sector companies listed on the IDX during the study period. The sampling technique applied was purposive sampling, namely a method of selecting samples based on certain criteria that have been determined by the researcher. By using this method, 70 samples were obtained from 10 companies in the energy sector during the observation period. Data analysis in this study includes classical assumption testing and multiple linear regression analysis using the SPSS program. The results of the tests that have been conducted indicate that profitability (ROA), leverage (DER), and company size (Size) either partially or simultaneously have no significant effect on dividend policy in energy sector companies on the IDX. These findings suggest that dividend policy is more influenced by factors outside the research model. Keywords: Dividend Policy, Profitability, Leverage, Firm Size
Effectivity of Langsa City Regional Asset Management Iqlima Azhar; Raihan Aditya Perkasa; Agustina Nurul Fajriah; Nurliza Lubis
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 10 NOMOR 1 TAHUN 2026
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v10i1.15078

Abstract

The purpose of this study is to investigate the impact of human resource competency, internal control systems, and information systems on the effectiveness of regional asset management in Langsa City Regional Apparatus Organizations (OPDs). This study employs a quantitative approach, with primary data acquired via the distribution of OPD questionnaires chosen using a purposive sampling procedure. Data were evaluated using the IBM SPSS Statistics 25 application, which included descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The study's findings show that human resource competency, internal control systems, and information systems all have a major impact on the success of regional asset management. Furthermore, these three variables have a major impact on the success of regional asset management. The coefficient of determination value indicates that 54.2% of the efficacy of regional asset management is influenced by human resource competency, internal control systems, and information systems, with the remaining influenced by elements beyond the scope of this study. This study's findings show that enhancing apparatus competency, strengthening internal control mechanisms, and optimizing information systems can improve the transparency, accountability, and efficiency of regional asset management.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Profitabilitas Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Julfadli Alhami; Tuti Meutia; Nurliza Lubis
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1733

Abstract

This study aims to analyze the influence of capital structure, firm size, and liquidity on the profitability of technology sector companies listed on the Indonesia Stock Exchange (IDX). Profitability is measured using Return on Assets (ROA), capital structure via the Debt to Equity Ratio (DER), firm size via the natural logarithm (Ln) of total assets, and liquidity via the Current Ratio (CR). This study employs a quantitative research approach using secondary data. The population consists of 46 technology sector companies listed on the IDX. The sample was selected using a purposive sampling technique, resulting in 48 observations derived from 8 technology companies listed on the IDX over the 2019–2024 period. The analysis methods used include multiple linear regression and classical assumption testing, comprising the t-test, F-test, and coefficient of determination test. The results indicate that, individually (partially), capital structure and liquidity have a positive and significant effect on profitability, whereas firm size does not have a significant effect. Simultaneously, the three variables significantly influence profitability, with a significance value of 0.000. The coefficient of determination shows that 99.3% of the variation in profitability can be explained by the research model. The study's implications highlight the importance of managing capital structure and liquidity to enhance the profitability of technology sector companies. Keywords: Capital Structure, Firm Size, Liquidity, Profitability
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 Allif Syahputra Bania Anggoro Raka Siwi Anggun Heliza Lestari Arnika, Rika Arsyad, Muh Rifai Astuti, Tika Dara Aulia Fitriani Auliza, Ramanda Ayuwardani, Pitri Azhar, Iqlima Bangun, Dahlia br Bella Juliana Permata br Samosir Chairuddin Chairuddin Chairuddin Chairuddin Cut Gustiana Desma Mayuri Fahriani Astuti Sitepu Fathia Fathia Fitaloka, Widia Fitri, Tira Rahma Ghina Adhha Haura Hae, Daniela Sayunika Haiqal Alif Ramadhani Harahap, Ainul Yusna Harahap, Ainul Yusna Harahap, Ainul Yusna Harahap, Ainul Yusra Humaira, Silva Isma Wati Jayanti, Rina Jenet Yuyun Baho Julfadli Alhami Kharisma Sianipar Kiki Anggraini 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 Nasru Kahfi Lubis Nazira, Siti Nopita Nur Zahra Masyidah Nuraini Nuraini Nuri Aslami Nurjanah, Siti Nurlia, Siti Nurul Akmal Nurul Febriani Nurul Hayati Panjaitan Purba, Melfrianti Romauli Putri Permata Sari Putri Septiani Putri, Nurdwi Sabna Kasmila Rafli Aditya Pratama Rahmad Tantawi Rahman, Taufiqu Raihan Aditya Perkasa Rangkuti, Ivandi Rini Mastuti Rizqi Amelia Putri, Rizqi Amelia Rusida S, Merry Safrizal Safrizal Sakilla, Khaulan Sandi, Paradilla Silitonga, Amelia Br Sirait, Agman Suwamunandar Sri Wahyu Ningsih Syardiansah, Syardiansah Tina Novianti Sitanggang Tri Aulia Tuti Meutia Winda Rahmadhani Zulkarnen Mora, Zulkarnen