Papers by Nurlinda Nurlinda
BISMA Cendekia
Penelitian ini bertujuan untuk mengetahui pengaruh earning per share Dan price earning ratio terh... more Penelitian ini bertujuan untuk mengetahui pengaruh earning per share Dan price earning ratio terhadap harga saham perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian menggunakan data kuantitatif dengan menggunakan data sekunder yaitu berupa laporan keuangan tahunan yang diperoleh dari website Bursa Efek Indonesia atau www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan sektor manakan dan minuman yang terdaftar di Bursa Efek Indonesia sebanyak 26 perusahaan dengan jumlah sampel sebanyak 10 perusahaan. Teknis analisis data dalam penelitian menggunakan analisis deskriptif, uji asumsi klasik, uji koefisian determinasi, dan uji regresi. Berdasarkan hasil penelitian yang dilakukan dapat ditarik kesimpulan earning per share Dan price earning ratio secara simultan berpengaruh signifikan terhadap harga saham. Secara parsial earning per share memiliki pengaruh dan signifikan terhadap harga saham. Secara parsial price earning rati...
PT. Bukit Asam is a State-Owned Enterprise (BUMN) that contributes to state revenues, so it is ne... more PT. Bukit Asam is a State-Owned Enterprise (BUMN) that contributes to state revenues, so it is necessary to conduct research to analyze the position of PT. Bukit Asam Tbk to be able to compete with coal mineral companies. The research method uses descriptive analysis by describing the collected data as it is without intending to make general conclusions. The type of data in this study is quantitative data, namely data in the form of numbers or certain definite quantities. Based on the source, the data is secondary data obtained by researchers indirectly from the object of research. Based on this research it is known that PT. Bukit Asam Tbk in 2021 is in a Star position which shows that the position of PT. Bukit Asam Tbk is in high growth and a relatively high market share.
Jurnal Syntax Transformation
Tax modernization is an improvement of the tax system as a whole including improving regulations,... more Tax modernization is an improvement of the tax system as a whole including improving regulations, improving administration and increasing the tax base. Optimization of the potential that exists in the region is needed to be able to improve people's welfare. Based on this phenomenon, the study observed how the integration of the database system and digitization of the taxation system was able to optimize regional tax revenues for Pemko Medan. This research is a quantitative research. The side technique uses purposive sampling of 30 samples. The research data source is primary data, data collection techniques using questionnaires and data analysis techniques using descriptive statistics. The results of this study indicate that tax modernization has an effect on optimizing regional tax revenues in Medan City. This is in line with the use of an integrated system with government efforts to increase regional tax revenues.
The Effectiveness of using Online Application in Improving Micro, Small and Medium Enterprises (MSMEs) Performance
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting
Jurnal Budgeting, Jul 23, 2021
". Adapun tujuan penelitian ini adalah untuk membandingkan tingkat pengetahuan digital banking an... more ". Adapun tujuan penelitian ini adalah untuk membandingkan tingkat pengetahuan digital banking antara Program Studi Perbankan dan Keuangan dengan Program Studi Akuntansi. Penelitian ini menggunakan 94 mahasiswa sebagai sampel dari 1500 populasi di Jurusan Akuntansi Politeknik Negeri Medan. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data dilakukan dengan metode analisis deskriptif. Hasil penelitian ini menunjukkan bahwa tingkat pengetahuan digital banking Program Studi Perbankan dan Keuangan lebih tinggi daripada tingkat pengetahuan digital banking Program Studi Akuntansi.
Pengaruh Return On Asset dan Return On Equity Terhadap Harga Saham Pada PT. Smartfren Telecom Tbk
CIVITAS: Jurnal Studi Manajemen, Apr 19, 2021
Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi)
Tujuan_ Tujuan dari penelitian ini adalah (1) Untuk mengetahui seberapa besar pengaruh motivasi d... more Tujuan_ Tujuan dari penelitian ini adalah (1) Untuk mengetahui seberapa besar pengaruh motivasi dan kepuasan terhadap kinerja karyawan pada UPTD Pasar Segiri Samarinda, dan (2) Untuk mengetahui seberapa besar pengaruh kepuasan kerja terhadap kinerja karyawan pada UPTD Pasar Segiri Samarinda. Desain/Metode_ Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode survey. Penelitian dilakukan melalui penyebaran kuesioner dan dihitung berdasarkan nilai rata-rata masing faktor. Temuan_ Hasil penelitian menunjukan bahwa faktor dominan motivasi terhadap kepuasan kerja adalah faktor hubungan rekan kerja yang harmonis antara sesama karyawan UPTD pasar Segiri di Samarinda dengan skor 4.82 poin. Dari temuan penelitian terbukti bahwa faktor hubungan dengan staf merupakan faktor yang paling dominan dan berpengaruh terhadap kepuasan kerja pegawai. Implikasi_Implikasi teoritisnya bermanfaat untuk pengembangan ilmu pengetahuan khusu...
CIVITAS: Jurnal Studi Manajemen, Nov 18, 2020
Let E be an elliptic curve defined over a number field F, and let p be a prime >= 5. In this pape... more Let E be an elliptic curve defined over a number field F, and let p be a prime >= 5. In this paper we study the structure of the Selmer group of E over p-adic Lie extensions $F_\infty$ of F. In particular, under certain global and local conditions on $F_\infty$ we relate the generalised $Gal(F_\infty / F)$-Euler characteristic of $Sel(E / F_\infty)$ to the generalised Euler characteristic of the Selmer group over the cyclotomic Zp-extension of F. This invariant generalises the classical Euler characteristic to the case when the rank of E(F) is positive. Moreover, we show that the global and local conditions on $F_\infty$ are satisfied for a large class of p-adic Lie extensions of F .
Akuntabilitas Dalam Pengelolaan Keuangan Desa
Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas dan dampaknya dalam pengelolaan... more Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas dan dampaknya dalam pengelolaan keuangan Desa. Data penelitian menggunakan data primer dan data sekunder, teknik pengumpulan data dilakukan dengan menggunakan teknik wawancara, observasi dan dokumentasi. Analisis data dengan menggunakan analisis deskripsi explorasi. Hasil penelitian menemukan 1) Pengelolaan keuangan desa pada Nagori Lestari Indah sudah baik. 2) Akuntabilitas dari Perencanan, Pelaksanaan, Penatausahaan, Pelaporan, Pertanggungjawaban, Nagori Lestari Indah sudah cukup baik namun; 3) akuntabilitas dalam proses pertanggungjawaban masih kurang baik.
Pengaruh Inflasi, Kesempatan Kerja Terhadap Pengangguran Terbuka Dan PAD Dengan Pertumbuhan Ekonomi Sebagai Pemoderasi Di Kabupaten/Kota Provinsi Sumatera Utara
Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kesempatan kerja terhadap penganggura... more Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kesempatan kerja terhadap pengangguran terbuka dan PAD di kabupaten/kota Provinsi Sumatera Utara akan semakin kuat/lemah ketika pertumbuhan ekonomi sebagai variabel Pemoderasi semakin tinggi/rendah.Menurut waktu pengumpulannya, data yang digunakan dalam penelitian ini adalahdata panel , yang merupakan gabungan dari jenis data time series , yaitu sekumpulan data dari suatu fenomena tertentu yang didapat dalam beberapa interval waktu tertentu dan data cross section , yaitu pada periode 2010-2015. Inflasi dan kesempatan kerja berpengaruh signifikan secara simultan terhadap pengangguran terbuka di Provinsi Sumatera Utara tetapi tidak secara parsial serta Inflasi dan kesempatan kerja berpengaruh signifikan secara simultan terhadap pengagguran terbuka di Provinsi Sumatera Utara tetapi tidak secara parsial, hanya kesempatan kerja yang berpengaruh signifikan terhadap PAD dan inflasi dan kesempatn kerja tidak berpengaruh terhadap...
Analisis Penerapan 7 P pada Usaha MuA (Sebuah Kajian Analisis)
Penelitian ini bertujuan untuk menggali trend konsumen dalam memanfaatkan jasa make up. Pemahaman... more Penelitian ini bertujuan untuk menggali trend konsumen dalam memanfaatkan jasa make up. Pemahaman ini akan memberi masukan dan gambaran mengenai 7P (product, price, promotion, place, people, process, physical evidence), yang dikenal dengan bauran pemasaran jasa, khususnya di kalangan pelaku Make up Artis (MUA). Makin terbukanya pangsa pasar MUA menjadi sebuah trend baru yang cukup menggiurkan . Penelitian ini merupakan penelitian kualitatif, pengumpulan data menggunakan kuisioner dan wawancara pada pelaku MUA, Konsumen MUA dan Penyuplai kosmetik MUA. Data yang diperoleh akan dianalisis menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa bauran pemasaran mendukung perkembangan MUA di Kota Medan
Determinan Adopsi E-Commerce dan Dampaknya Pada Kinerja Usaha Mikro Kecil Menengah (UMKM)
. This study investigates the determinants of e-Commerce adoption as well as their impact to the ... more . This study investigates the determinants of e-Commerce adoption as well as their impact to the performance of MSMEs in Medan City. This research is a quantitative study using primary data collected through surveys with questionnaires. The sample technique used is random sampling resulting in 222 respondents. Empirical model is estimated using regression. Results show that all constructs simultaneously influence e-commerce adoption and e-adoption have a significant positive effect on performance improvement. Partially, organizational willingness and technological willingness have a significant and positive effect on e-commerce adoption, while the external environment has a positive but not significant on improving the performance of MSMEs in Medan City. This research contributes to provide input and description related to the adoption of e-commerce adoption. It can be used as a basis for removing barriers to e-commerce utilization which then could improve performance of MSMEs. Impr...
The Influence of Online Technology on the Performance of MSMEs in the Covid-19 Pandemic Era
This study aims to analyze the effect of online technology on the performance of Micro, Small and... more This study aims to analyze the effect of online technology on the performance of Micro, Small and Medium Enterprises (MSMEs) in the Covid-19 pandemic era. The outbreak of the corona virus has an impact on all aspects of the life of the Indonesian people and has even hit the economy sector at large, including MSMEs. MSMEs have limited use of technology. This has further exacerbated the performance of MSMEs coupled with government policies in dealing with Covid-19 such as staying at home, social distancing and reducing activities outside the home, ultimately causing a decrease in MSME income. This research is a quantitative study using primary data. The population and sample of this research were all UMKM culinary rujak as many as 40. Data collection using a questionnaire. Data were analyzed using statistical descriptive analysis with simple linear regression. The results of the study found that there was an effect of the use of online technology on the performance of MSMEs. The imple...
Potensi Pajak Pada Usaha Mikro Kecil Menengah (UMKM)
The purpose of this study was to determine, calculate and analyze the economic potential containe... more The purpose of this study was to determine, calculate and analyze the economic potential contained in Rujak MSMEs in Simpang Jodoh Kab. Deli Serdang, to calculate the potential tax imposed on the gross turnover of MSMEs. This MSMEs is a group of culinary traders in the Tembung area, Percut Sei Tuan District. Referring to the potential of rujak MSMEs, if managed properly, it will increase local government revenue from the tax and retribution sector. This type of research is quantitative. The sampling technique uses saturated samples. The types of data used are primary data and secondary data. Methods of data collection using questionnaires, interviews and documentation. The data analysis used was descriptive statistics. The results of the study found that there was a potential tax on MSMEs Rujak. The amount of tax potential owned by MSMEs with the lowest conventional sales for conventional sales is Rp. 42,205,800 while the highest potential tax is Rp. 45,938,000 per year. The amount ...
This study aims to see whether there are differences in sales made by offline/conventional and on... more This study aims to see whether there are differences in sales made by offline/conventional and online MSMEs to discover alternative media transactions to survive and increase sales during the COVID-19 period. This research is an exploratory study on MSMEs players who sell Rujak Sentir at Simpang Jodoh, Percut Sei Tuan, Deli Serdang District, Indonesia. The data source in this research is primary data by collecting data using a questionnaire on 50 samples of Rujak Sentir MSMEs merchants. Data were analyzed using statistical descriptive analysis of the Wilcoxon Signed Rank Test. The final analysis of data shows that the apply of online applications can be an alternative for MSMEs in maintaining and improving performance throughout the COVID-19 pandemic. The usage of this research practice is to give input to related parties regarding other options that can be utilized by enterprises throughout the Coronavirus widespread so that in the future, MSMEs are ready to face uncertainties that...
Proceedings of the Proceedings of 1st Workshop on Environmental Science, Society, and Technology, WESTECH 2018, December 8th, 2018, Medan, Indonesia
This study aims to determine the role of the application of zakat, Infaq / Sadaqah (ZIS) accounti... more This study aims to determine the role of the application of zakat, Infaq / Sadaqah (ZIS) accounting in the management of ZIS in ZIS management institutions so that the contribution of ZIS to improve community welfare is achieved. This research was conducted at the ZIS management institution in Medan City. The study also looks at whether the ZIS management agency regulates the preparation of financial reports as a medium of accountability for its operational activities. This study uses questionnaires and interviews in collecting data. The research sample was the management staff of Amil and ZIS from the ZIS management institution in the city of Medan. The results showed that subjective attitudes and norms had no effect on interest in managing ZIS using PSAK 109.
Proceedings of the Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia, 2020
This study aims to see whether organizational readiness, technology readiness, external environme... more This study aims to see whether organizational readiness, technology readiness, external environment influences e-commerce adoption, and also aims to see whether ecommerce adoption plays a role in improving performance in small, micro and medium enterprises in Medan City. This research is a quantitative research using primary data collected through questionnaire surveys. The sample technique uses random sampling, with 222 samples. The analytical method uses descriptive method with multiple linear regression statistical analysis. Hypothesis testing using t-test, as well as F test with a significant level of 5%. The results of the study found that organizational readiness, technology readiness, external environment, e-commerce adoption simultaneously had a significant positive effect on financial performance. While partially the organizational readiness and technology readiness have a significant positive effect while the external environment has a positive and insignificant influence on e-commerce adoption, and ecommerce adoption has a significant positive effect on financial performance.
Proceedings of the Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia, 2019
The purpose of this research was to test the role of management commitment in improving financial... more The purpose of this research was to test the role of management commitment in improving financial report quality. This research was quantitative-qualitative study used primary data sourced from the questionnaire on 47 samples. Data analysis used multiple linear regression. The results showed that the implementation of internal control systems had significant positive effect on the quality of financial statements, while the implementation of accounting standards had no effect on the quality of financial statements and management commitments were not strengthening the implementation of internal control systems and the implementation of accounting standards on the quality of financial statements of government sector.
Proceedings of the Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia, 2019
The purpose of this research was analyzed the extent of the accountability in the management of z... more The purpose of this research was analyzed the extent of the accountability in the management of zakat, Infak/sedeqah (ZIS) can raise the interest of Muzakki in channeling zakat, Infak/sedeqah. This research was qualitative study used the primary data of the questionnaire that was disseminated in 100 respondents of Islamic education institutions in Medan, as well as analyzed by using a descriptional analysis. The results found that the accountability of the Infak Zakat/sedeqah was still low. Low accountability of zakat, infak/sedeqah will raise the potential of fraud and reduces the trust of Muzakki which ultimately affects the low value of zakat, infak/sedeqah received.
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Papers by Nurlinda Nurlinda