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All Journal Jurnal Paradigma Ekonomika Jurnal Pendidikan Ekonomi Undiksha Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Mantik CERMIN: Jurnal Penelitian Jurnal Ekonomi Bisnis Manajemen Prima GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JURNAL MITRA PRIMA Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ipteks Terapan : research of applied science and education Jurnal Publika Pengabdian Masyarakat Cerdika: Jurnal Ilmiah Indonesia Journal Liaison Academia and Society Jurnal KALANDRA

Wirda Lilia

Fakultas Ekonomi, Universitas Prima Indonesia Jalan Sekip Simpang Sei-Sikambing No. 1 Medan, Sumatra Utara-20111 Telp (061)-4578870

Author-ID : 2578827

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The Effect of Turnover Intention, Locus of Control, Audit Fee, Work Motivation on the Performance Quality of Medan City Public Accountant Firm Holy Maria Basa; Lidia Yuni Yanti; Delvi Meilani Br. Pinem; Dora Kristyna Munthe; Wirda Lilia
SENTRALISASI Vol. 11 No. 1 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i1.1494

The purpose of this study is to determine the effect of turnover intention, locus of control, audit fees, and work motivation on the quality of auditor performance at the Medan City Public Accounting Firm in 2021. The choice of the sector in this study is due to very tight competition conditions like now. In this case, the auditor must always maintain their performance so that audit quality is not compromised. Auditors must perform work by professional standards so that trust in the auditor can be maintained. The data used is sourced from quantitative data in the form of questionnaires. Using the Simple Random Sampling technique, a sample of 50 auditors was drawn from five Medan City KAPs.The results showed that locus of control, audit fees, and work motivation had a positive and significant effect on the quality of auditor performance at KAP Medan City. Meanwhile, the turnover intention has a negative effect and does not significantly affect the quality of auditor performance at KAP Medan City. But all variables are affected simultaneously.Â

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan terhadap Struktur Modal Perusahaan Property dan Real Estate yang terdaftar di BEI Wirda Lilia; Sari Indah Lestari Situmeang; Verawaty Verawaty; Davin Hartanto
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.259

Meningkatnya permintaan terhadap tanah dan bangunan mengakibatkan melonjaknya pembangunan pada sektor property dan real estate. Namun yang harus diketahui adalah bagaimana suatu perusahaan mengelolah struktur modalnya. Struktur modal yang baik pasti akan memiliki dampak yang baik bagi nilai atau finansial sebuah perusahaan yang tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, ukuran perusahaan terhadap struktur modal pada perusahaan property dan real estate.Populasi yang terdapat dalam penelitian ini sebanyak 61 perusahaan. Sampel dari penelitian ini adalah 28 perusahaan yang diseleksi dengan menggunakan teknik purposive sampling sehingga didapatkan total sampel selama 4 tahun 112 sampel penelitian. Metode penelitian menggunakan Teknik Analisis dengan uji asumsi klasik. Berdasarkan hasil penelitian dari Uji F diperoleh bahwa Profitabilitas, Likuiditas, Ukuran Perusahaan secara bersama-sama berpengaruh dan signifikan terhadap Struktur Modal.Pada Uji t variabel Profitabilitas dan variabel Likuiditas berpengaruh negatif dan tidak signifikan terhadap Struktur Modal.Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Struktur Modal pada perusahaan Property dan Real Estate pada perusahaan property dan real estate. Berdasarkan hasil penelitian membuktikan besar nilai Adjusted R Square (R2) sejumlah 0,292 atau sama dengan 29,2% dapat berpengaruh dari variabel independen sedangkan selebihnya yaitu 0,64110 atau sama dengan 64,1% dipengaruhi variabel diluar penelitian.

The Effect of Net Income, Current Ratio, and Debt to Asset Ratio to Stock Price of Consumer Goods Industry Sector Listed in the Indonesia Stock Exchange (IDX) Bella Febrina; Cindy; Wirda Lilia
Jurnal Mantik Vol. 4 No. 4 (2021): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2021.1170.pp2400-2410

The purpose of this research is to test and analyze the effect of net income, current ratio, and debt to asset ratio on the stock price of the consumer goods industry sector listed in the Indonesia Stock Exchange (IDX). This research uses a quantitative approach method. As the population, this research uses the consumer goods industry sector companies listed in the Indonesia Stock Exchange (IDX) in the period of 2015-2018. The method used in selecting the sample is purposive sampling which results in 17 companies selected as the sample of this research. This research works on secondary data taken from the Indonesia Stock Exchange website. The data of this research is then analyzed by using multiple linear regression analysis. The coefficient of determination is 43,5% which means that variation in stock price can be explained by the variation of net income, current ratio, and debt to asset ratio as far as 43,5%. The result shows that simultaneously, net income, current ratio, and debt to asset ratio have a significant effect on the stock price. Partially, net income has a positive and significant effect on stock price while the current ratio and debt to asset ratio have an insignificant effect on the stock price.

EFFECT OF EARNING PER SHARE, CURRENT RATIO, DEBT TO l EQUITY RATIO IN PREDICTING FINANCIAL DISTRESS IN MINING COMPANIES Ida Royani Silaban; Sri Ratnasari Harita; Wirda Lilia
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

This study aims to determine and test the effect of partial or simultaneous Earning Per Share, Current Ratio, and Debt to Equity Ratio on Financial Distress in Mining Companies Listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique, amounting to 14 companies with 4 years of observation. (four) years and data obtained from the financial statements of Mining Companies Listed on the Indonesia Stock Exchange at www.idx.co.id. The data analysis method used multiple linear regression analysis. Based on the research results, it is found that partially and simultaneously Earning Per Share, Current Ratio, and Debt to Equity Ratio have a significant effect on Financial Distress in Mining Companies Listed on the Indonesia Stock Exchange. The effect of Earning Per Share, Current Ratio, and Debt to Equity Ratio on Financial Distress in Mining Companies Listed on the Indonesia Stock Exchange is 53.9%.

EFFECT OF EARNING PER SHARE, CURRENT RATIO, DEBT TO l EQUITY RATIO IN PREDICTING FINANCIAL DISTRESS IN MINING COMPANIESl Sri Ratnasari Harita; Wirda Lilia
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 3 (2020): Re Publish Issue
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

This study aims to determine and test the effect of partial or simultaneous Earning Per Share, Current Ratio, andDebt to Equity Ratio on Financial Distress in Mining Companies Listed on the Indonesia Stock Exchange. Thesampling technique uses purposive sampling technique, amounting to 14 companies with 4 years of observation.(four) years and data obtained from the financial statements of Mining Companies Listed on the Indonesia StockExchange at www.idx.co.id. The data analysis method used multiple linear regression analysis. Based on theresearch results, it is found that partially and simultaneously Earning Per Share, Current Ratio, and Debt toEquity Ratio have a significant effect on Financial Distress in Mining Companies Listed on the Indonesia StockExchange. The effect of Earning Per Share, Current Ratio, and Debt to Equity Ratio on Financial Distress inMining Companies Listed on the Indonesia Stock Exchange is 53.9%

PENGARUH GOOD CORPORATE GOVERNANCE, MODAL KERJA, SOLVABILITY, ASET TURNOVER, DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2013-2015 Wirda Lilia
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to examine the effects of good corporate governance, working capital, solvency, asset turnover, and operational costs to profitability at manufacture companies listed on the Indonesia Stock Exchange in period 2013-2015. This kuantitative study employs multiple linear regression to analyze the data gained from the information or anual report issued by the Indonesia Stock Exchange. Partially good corporate governance, working capital has no effect on profitability. While, solvency, asset turnover and operational costs partially shows significant effect to profitability on manufacture companies that of listed at the Indonesia Stock Exchange in the period 2013-2015. Nevertheless, simultaneously variables of good corporate governance, working capital, solvency, asset turnove) and operational cost are effect to profitability at manufacture companies in Indonesia Stock Exchange in year 2013 - 2015.

PENGARUH NPL, LDR DAN BOPO TERHADAP ROA PADA PT BANK PEMBANGUNAN DAERAH SUMATERA UTARA 2014 - 2018 Arun Kumar; Wirda Lilia; Marshella Karin; Felix Gunawan
CERMIN: Jurnal Penelitian Vol 4 No 1 (2020): JULI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v4i1.573

Perbankan ialah suatu lembaga keuangan yang bersifat intermediary financial. Menghimpun harta dari orang umum yang berbentuk tabungan dan uang yang dikumpulkan disalurkan dalam bentuk pinjaman. Laporan keuangan didapat saat kunjungan langsung yang dilakukan oleh tim peneliti dipakai dalam pengujian ini. Tim peneliti menggunakan metode kuantitatif. Sample pengujian ini Return On Asset pada PT Bank Sumut 2014-2018. Dari penelitian yang dilakukan dapat diketahui bahwa NPL berdampak positif dan signifikan terhadap ROA. LDR tidak berdampak dan tidaklah signifikan terhadap ROA. BOPO berdampak negatif dan serta terhadap ROA. Dari uji serempak, dapat dikatakan bahwa NPL, LDR dan BOPO serentak berdampak signifikan dan positif terhadap ROA.

PENGARUH KEPEMIMPINAN TANSFORMASIONAL, BUDAYA ORGANISASI, DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT. INTERTAMA TRIKENCANA BERSINAR MEDAN Wirda Lilia; Juli Wistian Lombu; Pujiono Napitupulu; Anugrah Krismes Laoly; Andriani Nainggolan
CERMIN: Jurnal Penelitian Vol 4 No 1 (2020): JULI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v4i1.569

Tujuan penelitian ini untuk mengetahui pengaruh kepemimpinan transformasional budaya organisasi, dan kepuasan kerja terhadap produktivitas kerja karyawan. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis deskriftif. Penelitian dilakukan di PT Intertama Trikencana Bersinar Medan di Jalan. Ternak Ayam No.2 Dusun III, Desa Tj. Selamat Kec. Sunggal Deli Serdang. Sumatera Utara. Theoretical sampling yang digunakan adalah rumus slovin. Data dianalisa menggunakan analisis regresi linier berganda yang terdiri dari Uji-t secara parsial dan Uji-F secara simultan. Hasil penelitian menyebutkan bahwa kepemimpinan transformasional dibutuhkan karyawan karena memiliki integritas untuk mengubah cara pandang. Penerapan budaya organisasi dilakukan melalui pemberdayaan dan budaya dengan nilai positif yang dapat diikuti seluruh anggota organisasi. Metode mempertahankan kepuasan kerja karyawan dengan melakukan seleksi penempatan sesuai dengan kemampuan serta memberi penghargaan sebagai apresiasi.

PENELUSURAN PEMINATAN JURUSAN DI PERGURUAN TINGGI PADA SMA NEGERI 7 MEDAN Dhita Adriani Rangkuti; Rosmita Sari Siregar; Sufika Sary; Wirda Lilia; Yovie Ernanda
Jurnal Publika Pengabdian Masyarakat Vol 1, No 01 (2019): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

At present there are many students who are less interested in continuing to a higher level while these students have high achievements. According to the Minister of Education (2011), "The number of children aged 19-23 years who continue to PT (college) is only 23%, the remaining 77% do not have the opportunity to enter college, they always consider the factors behind them". For example, such as learning achievement factors and motivational factors as well as interest in learning within the students themselves. This is because the students themselves assume that continuing their studies to a higher level does not guarantee a better future. There is also a high interest to continue to a higher level, but these students have less achievements, the cause of students in learning is very lacking. To achieve the above purpose, UNPRI FE lecturers held a mentoring program and traced the learning interest of class XII students regarding the importance of continuing their education to higher education. The results of the socialization found that 80% of the total class XII students of SMAN 7 Medan had a high interest in continuing their education to higher education. The interest is also equipped with sufficient knowledge about what majors to pursue in collegeKeywords : Majors, Students of Senior High School, University

Co-Authors A Surya Raj Agus Tina Aldi Pratama Aldi Pratama Andreas Andreas Andriani Nainggolan Andy Susanto Angeline Fransisca Angeline Yangness Annisa Nauli Sinaga Anugrah Krismes Laoly Arun Kumar Aurellia Anjelia Sitorus Bella Febrina Cindy Davin Hartanto Dedi Dedi Delvi Meilani Br. Pinem Desi Fintaria Magdalena Sitorus Dhea Julianty Savitri Dhita Adriani Rangkuti Dora Kristyna Munthe Elina Rahmawati Gustarina Faren Goh Felix Gunawan Fransisco Eka Wijaya Fuji Astuty Gres Cella Elena Hefni Oktafia Tarigan Tondang Holy Maria Basa Ida Royani Silaban Ike Rukmana Sari Isna Asdiani Nasution Jesica Jesica Jessica Jessica Jessy Safitri Sitorus Juli Wistian Lombu Julienda Br Harahap Khana Saputri Kharen Heberina Br Tarigan Lidia Yuni Yanti Maria Sonti Friska Manullang Marshella Karin Mas Intan Purba Mei Lan Meliana Meliana Michelle Michelle Mutiara Stevia Lase Natalia Perangin Angin Nina Purnasari Ninta Katharina Nisa Purnama Sari Br Bangun Novita Ira Yanni Purba Pujiono Napitupulu Rejeki Putra Jaya Waruwu Rismawantri Regita Risma Rita Julianti Panjaitan Rosalinda Rosalinda Rosmita Sari Siregar Santy Santy Sari Indah Lestari Situmeang Sarnilika Laia Seyla Seyla Simanjuntak, Demak Claudia Yosephine Siska Siska Sri Ratnasari Harita Sufika Sary Suryani Nduru Suryawuni Suryawuni Syaffitri Putri Nasution Tantri Octora Dwi Syah Putri Tasya Febri Sihombing Tika Indria Vallen Aprilia Tehja Veramika Sembiring Verawaty Verawaty Vicky Jordan Wenny Anggeresia Ginting Yenni Yenni Yovie Ernanda

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