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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Almana : Jurnal Manajemen dan Bisnis Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Community Service GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Journal of Economics and Management Scienties IIJSE Journal of Innovative and Creativity
Rafika, Mulya
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry 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 Mathematics Nursing Public Health Social Sciences Other

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Digital Marketing Training on MSMEs Built by BPODT (Lake Toba Authority Implementing Agency) Melia, Yona; Rafika, Mulya; Arjuna, Syukron; Siregar, Muhammad Raja; Limbong, Christine Herawati
International Journal Of Community Service Vol. 2 No. 2 (2022): May 2022 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i2.84

Abstract

Information technology that is developing rapidly can be beneficial for the community in supporting various business activities, both large and small scale businesses, including the activities of Micro, Small and Medium Enterprises (UMKM) so that they can be marketed globally. This activity aims to improve and develop digital marketing which is one of the digital-based product and service marketing techniques carried out by various Micro, Small and Medium Enterprises (UMKM) in the Lake Toba Caldera village. In this study, we describe the impact of digital marketing on sales volume for UMKM actors in the Caldera village. The method used in this research is descriptive qualitative research, namely research methods that are focused on problems based on facts which are carried out by means of observation, interviews and studying documents. The data analysis technique used is descriptive analysis, the results of research in the Caldera village are known.
Pengaruh Perencanaan Anggaran, Biaya Standar, Pengendalian Biaya terhadap Efisiensi Operasional Perusahaan (Studi Kasus pada Perusahaan Food and Beverage di Indonesia) Harahap, Salsabila Rahadatul Aisyi; Rafika, Mulya; Siregar, Muhammad Raja
Journal of Economics and Management Scienties Volume 7 No. 2, March 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i2.86

Abstract

This study aims to analyze the effect of budget planning, standard costs, and cost control on the operational efficiency of food and beverage companies in Indonesia. This study uses a quantitative approach. The population of the study consists of all food and beverage companies listed on the Indonesia Stock Exchange. The sample obtained consisted of 10 companies engaged in the food and beverage sector, with a financial report period of five years, resulting in a total of 50 data points. The data used is secondary data obtained from financial reports listed on the Indonesia Stock Exchange. The data analysis technique in this study uses SPSS software to conduct classical assumption tests, multiple linear regression, and hypothesis tests. The results of the study indicate that, partially, the Budget Planning variable (X1) does not have a significant effect on Operational Efficiency with a significance value of 0.657 > 0.05. Meanwhile, the Standard Cost variable (X2) has a significant effect on Operational Efficiency with a significance value of 0.003 < 0.05, and the Cost Control variable (X3) also has a significant effect on Operational Efficiency with a significance value of 0.000 < 0.05. Simultaneously, Budget Planning, Standard Cost, and Cost Control have a significant effect on Operational Efficiency with a significance value of 0.000 < 0.05.
Pengaruh Persepsi Produk dan Persepsi Harga terhadap Keputusan Pembelian dengan Keunggulan Bersaing sebagai Variabel Intervening Yunita, Ade; Nasution, Ade Parlaungan; Rafika, Mulya
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.642

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi produk dan persepsi harga terhadap keputusan pembelian dengan keunggulan bersaing sebagai variabel intervening pada pengguna sepeda motor Honda Scoopy di Panai Hulu. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada 100 responden. Data dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa persepsi produk dan persepsi harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Selain itu, keunggulan bersaing terbukti memediasi hubungan antara persepsi produk dan persepsi harga terhadap keputusan pembelian. Temuan ini mengindikasikan bahwa peningkatan persepsi konsumen terhadap kualitas produk dan harga yang kompetitif akan memperkuat keunggulan bersaing dan mendorong keputusan pembelian. Penelitian ini memberikan implikasi bagi produsen untuk terus meningkatkan kualitas produk dan strategi harga guna mempertahankan posisi kompetitif di pasar.
Pengaruh Lokasi, Promosi, Servicescape, dan Kualitas Produk terhadap Kepuasan Konsumen pada Bisnis Elektronik Syahputra, Dian; Lubis, Junita; Rafika, Mulya
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.658

Abstract

Penelitian ini bertujuan menganalisis pengaruh lokasi, promosi, servicescape, dan kualitas produk terhadap kepuasan konsumen di Toko Bonana Elektronik Service & Sound System Rantauprapat. Metode penelitian kuantitatif digunakan dengan sampel 96 pelanggan yang dipilih menggunakan rumus Lemeshow. Data dikumpulkan melalui survei skala Likert, pencatatan, dan observasi. Uji asumsi klasik seperti normalitas, heteroskedastisitas, dan multikolinearitas dilakukan untuk memastikan validitas model. Analisis regresi linier berganda dengan bantuan SPSS digunakan untuk menguji pengaruh parsial (uji t), simultan (uji F), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, lokasi, promosi, servicescape, dan kualitas produk memiliki pengaruh signifikan terhadap kepuasan konsumen Toko Bonana Elektronik Service & Sound System Rantauprapat. Temuan ini menegaskan pentingnya faktor-faktor tersebut dalam meningkatkan kepuasan pelanggan pada bisnis elektronik dan sound system di wilayah Rantauprapat.
PERBANDINGAN KINERJA KEUANGAN PT CISADANE SAWIT RAYA TBK DAN PT PP LONSUM SUMATRA INDONESIA TBK : ANALISIS RASIO DAN TREN PERIODE 2019 - 2023 Yolanda, Feby; Al Ihsan, Muhammad Ali; Rafika, Mulya
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 4 (2025): 2025 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i4.409

Abstract

This study aims to analyze and compare the financial performance of PT Cisadane Sawit Raya Tbk (CSRA) and PT PP London Sumatra Indonesia Tbk (LSIP) for the 2019–2023 period using financial ratio analysis and trend analysis. The methods used include liquidity, profitability, solvency, and activity ratios to assess the efficiency and financial stability of the two companies. The results show that LSIP has a more stable and high level of liquidity than CSRA, reflecting better cash management. In terms of profitability, CSRA experienced a more significant increase in Gross Profit Margin (GPM), but still needed to increase Net Profit Margin (NPM). In contrast, LSIP faces challenges in cost efficiency with a more stable NPM. In terms of solvency, CSRAs have decreased debt dependency but are still above industry standards, while LSIP has a healthier capital structure and lower financial risk. In terms of activities, CSRA shows an increase in the efficiency of asset use even though it is still below industry standards, while LSIP also needs to improve the effectiveness of its asset management. Overall, this research provides insight for investors and company management in designing more optimal financial strategies.
Impact of Technology-Based Accounting Systems, Budgeting, and Cost Control on Company Profitability: A Case Study of SMEs in Indonesia Annisa, Fadlia; Rafika, Mulya; Siregar, Muhammad Raja
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.7581

Abstract

This study aims to analyse the influence of technology-based accounting systems, budgeting, and cost control on the profitability of case study companies in SMEs in Indonesia. This study is a quantitative descriptive study. The population in this study were SMEs and the sampling used purposive sampling technique with certain criteria on SMEs located in the city of Rantauprapat, which amounted to 98 respondents. Data analysis was carried out using the SEM (Structural Equation Modelling) method with the help of the SmartPLS application. The results showed that 1) technology-based accounting systems have a significant effect on company profitability, 2) budgeting has a significant effect on company profitability, 3) while cost control does not show a significant effect on profitability.
PENINGKATAN PEMAHAMAN DAN MINAT GENERASI MUDA SERHADAP AL-QUR’AN MELALUI PENYULUHAN AGAMA BERBASIS MUSABAQAH TILAWATIL QUR’AN (MTQ) PADA SANTRI DI LABUHAN BILIK Hansyah, Praida; Amin, Mhd.; Hanif, Khairil; Rafika, Mulya; Harahap, Syaiful Zuhri; Sari, Kurnia Tika
JURNAL PKM IKA BINA EN PABOLO Vol 5, No 2: PENGABDIAN KEPADA MASYARAKAT | JULI 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ikabinaenpabolo.v5i2.7797

Abstract

AbstractThis community service activity aims to enhance young people's understanding and interest in the Qur'an through a religious outreach approach based on the Musabaqah Tilawatil Qur'an (MTQ) in Labuhanbatu Regency. The background of this program stems from the declining interest in learning the Qur'an due to the influence of digital technology, the lack of non-formal religious education, and minimal community involvement in promoting Qur’anic values. The implementation methods include religious counseling, tilawah training, MTQ simulation, and both quantitative and qualitative evaluations. The results show that participant attendance reached 120%, with a significant improvement in Qur’anic reading skills and understanding. In addition, two Qur’anic learning groups were established, and the service team was invited to serve as judges at the sub-district level MTQ. This program successfully fostered synergy between higher education institutions, local communities, and religious bodies in collaboratively nurturing a Qur’anic generation in a sustainable manner.Keywords: Musabaqah Tilawatil Qur’an, community service, youth, religious counseling, Qur’an. AbstrakKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan minat generasi muda terhadap Al-Qur’an melalui pendekatan penyuluhan agama yang berbasis Musabaqah Tilawatil Qur’an (MTQ) di Kabupaten Labuhanbatu. Kegiatan ini dilatarbelakangi oleh menurunnya minat belajar Al-Qur’an akibat pengaruh teknologi informasi, lemahnya pembinaan nonformal, dan kurangnya keterlibatan masyarakat dalam penguatan nilai-nilai Qur’ani. Metode pelaksanaan dilakukan melalui penyuluhan, pelatihan tilawah, dan simulasi MTQ, serta evaluasi hasil secara kuantitatif dan kualitatif. Hasil menunjukkan partisipasi peserta mencapai 120%, dengan peningkatan pemahaman dan keterampilan tilawah yang signifikan. Selain itu, terbentuk dua kelompok belajar Al-Qur’an dan tim pengabdian turut diundang menjadi dewan juri MTQ tingkat kecamatan. Kegiatan ini dinilai berhasil menciptakan sinergi antara perguruan tinggi, masyarakat, dan lembaga keagamaan dalam membina generasi Qur’ani secara kolaboratif dan berkelanjutan.Kata Kunci: Musabaqah Tilawatil Qur’an, pengabdian masyarakat, generasi muda, penyuluhan agama, Al-Qur’an.
Pengaruh Kualitas Layanan, Inovasi Produk, dan Harga Terhadap Keputusan Pembelian Konsumen pada Sreca Coffee Rantauprapat Hasibuan, Muhammad Abdi; Simanjorang, Elida Florentina Sinaga; Rafika, Mulya
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3702

Abstract

Industri kopi di Indonesia mengalami pertumbuhan yang signifikan, menciptakan persaingan ketat di antara berbagai kedai kopi, termasuk Sreca Coffee Rantauprapat yang tergolong pendatang baru. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, inovasi produk, dan harga terhadap keputusan pembelian konsumen pada Sreca Coffee Rantauprapat. Metode yang digunakan adalah kuantitatif dengan pendekatan survei melalui kuesioner yang disebarkan kepada 100 responden yang merupakan pelanggan setia dengan rentang usia 20–40 tahun. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan software IBM SPSS. Hasil penelitian menunjukkan bahwa secara parsial, ketiga variabel independen yaitu kualitas layanan, inovasi produk, dan harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara simultan, ketiga variabel tersebut juga memberikan pengaruh yang signifikan dengan nilai Adjusted R Square sebesar 0,536, yang berarti 53,6% variasi keputusan pembelian dapat dijelaskan oleh ketiga faktor tersebut. Simpulan dari penelitian ini adalah bahwa kualitas layanan, inovasi produk, dan harga merupakan faktor kunci yang memengaruhi keputusan pembelian konsumen di Sreca Coffee. Oleh karena itu, disarankan agar manajemen terus meningkatkan kualitas layanan, berinovasi dalam menciptakan produk baru, dan menetapkan harga yang kompetitif untuk memperkuat daya tarik dan loyalitas konsumen, khususnya dari kalangan Gen YZ.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan dan Evaluasi Kinerja Keuangan Perusahaan (PT. Indocement Tunggal Prakarsa Periode 2022-2024) Jayadi, Rahmad; Rafika, Mulya; Ritonga, Mulkan
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Indocement Tunggal Prakarsa Tbk. selama periode 2020-2024 melalui pendekatan analisis rasio keuangan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan analisis time-series terhadap laporan keuangan tahunan perusahaan. Data dianalisis menggunakan tiga kelompok rasio utama, rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Hasil penelitian menunjukkan kinerja keuangan yang kuat dan konsisten pada semua aspek. Rasio likuiditas (Current Ratio 1.78-2.12; Quick Ratio 1.25-1.56) mencerminkan kemampuan excellent dalam memenuhi kewajiban jangka pendek. Rasio solvabilitas (DER 0.47-0.82; DAR 0.32-0.45) menunjukkan struktur modal yang sehat dengan tren penurunan leverage. Rasio profitabilitas mengalami peningkatan outstanding (ROA 3.2-9.2%; ROE 5.8-18.6%; NPM 8.5-19.5%), melampaui rata-rata industri. PT Indocement tidak hanya successfully navigated melalui tantangan ekonomi periode pandemi tetapi juga emerged sebagai perusahaan yang lebih kuat dengan fundamental keuangan yang solid. Temuan ini memberikan kontribusi empiris pada literatur mengenai financial resilience dan strategic financial management dalam industri yang bersifat cyclical. Penelitian ini merekomendasikan manajemen untuk mempertahankan kebijakan keuangan yang prudent sambil memanfaatkan kekuatan modal untuk investasi strategis ke depan.
The Role Management Accounting Information System, and Digital Competencies in Enhancing Managerial Performance Ritonga, Mulkan; Rafika, Mulya; Muti'ah, Rahma; Zufrie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4223

Abstract

The development of digital technology has resulted in substantial changes to the organization’s management system, including management accounting. Through the use of digital competency moderation and mediation by the management accounting information system, this study seeks to investigate how managerial performance is affected by digital transformation. This work employs a quantitative methodology using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) analysis technique. The 63 respondents in the sample were managers, proprietors, and organizational leaders of occupational work units, businesses, and MSMEs in Labuhanbatu. Data processing results demonstrate that managerial performance is positively and significantly impacted by digital transformation. An efficient information system increases the influence of digital transformation on enhancing management performance, according to the findings, which also indicate that the management accounting information system acts as a partial mediator in the relationship. Furthermore, it has been demonstrated that the relationship between digital transformation and management accounting information systems is moderated by digital competencies, with higher levels of digital capabilities enhancing the efficacy of system implementation. These findings have significant ramifications, as the preparedness of information systems and the digital capabilities of human resources play a major role in how well digital transformation improves managerial performance.
Co-Authors Ade Parlaungan Nasution, Ade Parlaungan Adli, Mughaimin Al Ihsan, Muhammad Ali Amalia, Kiki Dhea Amanda Dwi Putri Amin, Mhd Amin, Mhd. Annisa, Fadlia Arjuna, Syukron Budiman, Syahrul Dwi Andayani, Dwi Elvina Eviliani, Tiwi Hanif, Khairil Hansyah, Praida Harahap, Junaidi Mustapa Harahap, Salsabila Rahadatul Aisyi Hasibuan, Muhammad Abdi Hasibuan, Muhammad Irwansyah Jayadi, Rahmad Limbong, Christine Herawati Lubis, Junita Melia, Yona Muhammad Raja Siregar Musannip Efendi Siregar, Zulkifli Muti'ah, Rahma Nasution, Ahmad Yunus Perwati, Widti Pitriyani Prayogo, Yudi Purnomo, Wahyu Angger Putri, Susana Pratiwi Rambe, Bhakti Helvi Ritonga, Anggie Yolanda Ritonga, Faridah Ritonga, Mulkan Safitri, Lia Saputra, Ganda Sari, Kurnia Tika Simanjorang, Elida Florentina Sinaga Siregar, Zulkifli Musannip E Syahputra, Dian Syaiful Zuhri Harahap Tanjung, Soibatul Aslamiyah Utami, Nur Izzati Presty Wibowo, Mhd Hadi Yolanda, Feby Yunita, Ade Zufrie Zulkarnain Nasution Zulkifli Musannip Efendi Siregar