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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Economics and Digital Business Review Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies JUrnal Riset Ilmu Pendidikan Worksheet : Jurnal Akuntansi Journal of Management, Economic, and Accounting Journal of Economics, Assets, and Evaluation Journal of Accounting Law Communication and Technology
, Heriyati Chrisna
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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ALTMAN Z-SCORE MODEL FOR THE SUSTAINABILITY OF WONG POLO MANGROVE BEACH TOURISM BUSINESS Hernawaty, Hernawaty; Chrisna, Heriyati; Wahyuni, Sri
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This research is focused on analyzing business financial data, which aims to predict business sustainability using the Altman Z-Score method. The data collection technique was carried out using documentation techniques in the form of collecting the required data from existing financial data by the Wong Polo Mangrove Beach Tourism manager from 2019-2021. Data is analyzed using quantitative descriptive analysis. The main target of this research is to analyze financial data to anticipate the condition of financial difficulties (prediction of bankruptcy) using the Altman Z-Score method so that planned corrective actions can be taken for the sustainability of Wong Polo Mangrove Beach Tourism business and can be a reference for other tourist attractions in Kota Pari Village. In the planned improvement efforts,  cooperation is needed from business owners, local governments, and communities around tourist sites.
ANALYSIS OF ISLAMIC FINANCIAL LITERACY LEVEL ON MSME PRACTITIONERS IN PEMATANG SERAI VILLAGE Chrisna, Heriyati; Hernawaty, Hernawaty; Noviani, Noviani
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This research was conducted in Pematang Serai Village, Langkat Regency. Respondents of this study were MSME practitioners who were mostly customers of the Bumdes Mozaik Syariah Savings and Loan Business Unit in Pematang Serai Village. From the results of research using the financial literacy model formulated by Chen Volpe (1998) with measurements in 4 aspects it was found that the level of Islamic financial literacy in Pematang Serai Village UMKM practitioners included in the low category of 56.46%. The lowest aspect is the aspect of sharia investment, with the score obtained is 48.72%, while the highest aspect is the basic aspect of Islamic financial knowledge by obtaining a score of 66.4%. Suggestions that can be given to Pematang Langkat Village UMKM Practitioners to increase Islamic financial literacy are setting aside time to attend seminars or workshops on Islamic finance, for the village government is expected to facilitate activities related to efforts to increase Islamic financial literacy and the most expected is the OJK party Can go down to villages so that Islamic financial literacy in the village community, especially SMEs in the village can increase.
The Influence of Inflation, Sukuk, and Mutual Funds On The Indonesian Sharia Stock Index (ISSI) Octavia, Melanie; Natasha; Amalia, Sabrina; Purba, Seprianto; Silitonga, Claudia Jeremia; Chrisna, Heriyati
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.517

Abstract

From 2018 - 2023 there were fluctuations in the value of the Islamic Stock Index. This study uses associative tests to analyze and obtain empirical evidence, whether inflation, sukuk and mutual funds have a significant effect on the Indonesian Islamic stock index. The data used is secondary data taken from the official website, namely www.ojk.go.id, and www.bps.go.id. The results of this study, individually sukuk has a negative and insignificant effect on the Indonesian Islamic stock index, then individually sukuk and mutual funds have a positive and significant effect on the Indonesian Islamic stock index. But simultaneously the three independent variables have a significant effect on the Indonesian Islamic stock index with an influence value of 69.7%, where the other 30.3% value is influenced by other variables not included by researchers.
Feasibility Analysis of Pulse Sales and PPOB Payment Business: Yuli Pulsa Case Study M. Fadlan Irfan Damanik; Azwan Bastian; Aji Haviz; Nasution, Hasbiyana; Chrisna, Heriyati
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.562

Abstract

This study aims to analyze the feasibility of a business in selling credit and PPOB (Payment Point Online Bank) payment services at UMKM Yuli Pulsa in Binjai City. The study covers business feasibility in marketing, technology and financial aspects to see the potential for profitability and business sustainability. The analysis method used involves a data-based and systematic approach to evaluate relevant business strategies. The results of the study indicate that marketing strategies such as providing discount coupons and using banners are effective in increasing customer attraction. The use of technology through the Fazz Agent application and social media supports operational efficiency and expanding market reach. In terms of finance, the payback period is estimated at 3 years 3 months 3 weeks, reflecting positive profit prospects
PELUANG PEMBENTUKAN BUMDES BERBASIS SYARIAH DALAM RANGKA MENINGKATKAN PEREKONOMIAN MASYARAKAT DESA KOTA PARI Chrisna, Heriyati; Hernawaty, Hernawaty; Noviani, Noviani; Sinaga, Miftahurrahmah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4909-4920

Abstract

Penelitian ini bertujuan untuk menganalisis peluang pembentukan Badan Usaha Milik Desa (Bumdes) di Desa Kota Pari, Kecamatan Pantai Cermin, Kabupaten Serdang Bedagai. BUMDes merupakan pendekatan baru dalam upaya peningkatan perekonomian desa yang berbasis pada kebutuhan dan potensi desa, yang pengelolaannya dilakukan oleh masyarakat desa sehingga dampaknya secara langsung akan membantu masyarakat desa, sehingga pembentukan BUMDes di setiap desa khususnya desa Kota Pari dirasa sangat perlu. Tehnik pengumpulan data dilakukan dengan cara wawancara kepada informaan dalam hal ini adalah kepala desa, sekretaris desa  dan perangkat desa lainnya serta beberapa pelaku UMKM. Pembentukan BUMDes merupakan sesuatu yang harus  disegerakan karena peluang untuk membentuk BUMDEs berbasis syariah di desa Kota Pari terbuka lebar karena adanya beberapa faktor yang mendukung seperti regulasi UU Desa , fatwa – fatwa dari Dewan Syariah Nasiona MUI, potensi desa dan kerjasama dengan perguruan tinggi dan lembaga keuangan syariah dan komunitas yang ada di masyarakat.  Saran kepada pemerintah desa Kota Pari adalah agar segera membuat skedul untuk bekerjasama dengan pihak pihak yang terkait untuk memperoleh pemahaman dan pendalaman materi terkait pembentukan BUMDes berbasis syariah
Pengaruh Investasi terhadap Perputaran Modal Pelaku UMKM di Jl. Binjai KM 12-14 Aurora, Titania; Sirait, Netty Julianti; Tampubolon, Merna Gletesya; Sembiring, Dio Jeremia; Nayma, Salshabilla; Chrisna, Heriyati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.303

Abstract

Penelitian ini menganalisis pengaruh investasi terhadap perputaran modal Usaha Mikro, Kecil, dan Menengah (UMKM) di Jalan Binjai KM 12-14, Sumatera Utara. UMKM memainkan peran penting dalam perekonomian lokal, tetapi sering menghadapi kendala permodalan, seperti keterbatasan akses ke investasi dan beban bunga pinjaman yang tinggi. Pendekatan kualitatif deskriptif digunakan dengan data dikumpulkan melalui wawancara mendalam terhadap 20 pelaku UMKM di sektor makanan. Hasil penelitian menunjukkan mayoritas pelaku UMKM belum memahami dan memanfaatkan investasi secara optimal untuk mendukung perputaran modal mereka. Kendala utama meliputi modal terbatas untuk operasional harian, persaingan usaha yang ketat, serta minimnya edukasi tentang investasi. Penelitian ini merekomendasikan perlunya kebijakan yang mendukung akses investasi yang lebih fleksibel dan edukasi pengelolaan modal agar UMKM dapat mempercepat perputaran modal, meningkatkan efisiensi, dan mengembangkan usahanya secara berkelanjutan.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PERSEDIAAN BAHAN HABIS PAKAI LPP TVRI SUMATERA UTARA Putri, Ranti Gatrizka; Zulkarnen, Zuliana; Chrisna, Heriyati
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3457

Abstract

here are still many companies especially in service companies that do not have a special system for thesupply of used materials. The study aims to provide an overview of the application of accountinginformation systems to the inventory of used materials and look at the effectiveness of such systems. Theobject of this research is carried out in the LPP TVRI North Sumatra Type and source of data obtainedin this research are primary data and secondary data. Based on the research data obtained, the authorsused data collection methods by means of interviews, documentation, and library surveys. The results ofthis study showed that the LPP TVRI Sumatera Nord uses a computerized recording system, i.e. everytransaction, both inputs, outputs and returns of goods will be directly input into the existing system on acomputer based database. The advantage in using this system is that the collection of information canbe done quickly and easily, can perform data protection and security, while the shortcomings in the useof this system, i.e. the system used by LPP TVRI Sumatera North must be updated in accordance withthe provisions of the Ministry of Finance of the Directorate General of the Treasury RI so that it willprevent the continuation of recording activity for a few moments until the database is completed to berenewed, when there is an inaccurate access damage can occur and a more skilled user is required inprocessing data.
Analysis of Spending Performance in the Budget Realization Report (LRA) in Deli Serdang Regency Waldani, Anggi Jumiafitri; Siregar, Annisa Ramadhani; Buulolo, Meriana; Sasmita, Puteri Keshya Adisty; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.796

Abstract

Deli Serdang Regency, as one of the regions with significant economic growth in North Sumatra Province, has an important role in regional development. To achieve the established development goals, effective and efficient regional financial management is needed. One of the important instruments in regional financial management is the Budget Realization Report (LRA). This study aims to analyze spending performance in the Budget Realization Report (LRA) in Deli Serdang Regency. With significant economic growth, effective and efficient regional financial management is needed to achieve the established development goals. LRA serves as a tool for transparency and accountability in the use of public budgets. This study uses quantitative data from the 2019-2022 fiscal year LRA, focusing on spending variance analysis and spending growth analysis. The results of the study show that there is a significant difference between the planned budget and the realization of spending, with challenges in financial management faced. These findings are expected to provide insight to improve the effectiveness and efficiency of regional budget management in the future.
Financial Ratio Analysis to Measure the Financial Performance of the Regional Government of North Sumatera Province for the 2018-2022 Budget Year Habiba, Habiba; Pitria, Melani; Safitri, Rahma Aliya; Lubis, Yunita br; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.800

Abstract

This study aims to analyze the financial performance of the North Sumatera Provincial Government using financial ratios as a measuring tool during the 2018-2022 fiscal year period. The financial ratios used in this study include the independence ratio, effectiveness ratio, decentralization ratio, and regional revenue and expenditure growth ratio. The data used were obtained from the annual financial report of the North Sumatera Provincial Government during the period. The analytical method applied is quantitative descriptive analysis, where financial data is processed and analyzed to determine the extent of the regional government's financial performance in budget management and achieving revenue and expenditure targets. The results of the study show that although there are several indicators that show improved performance, several financial ratios still show imbalances that require further attention to improve budget management and strengthen regional fiscal independence. This study is expected to provide a clear picture of the financial condition of the regional government and provide recommendations for improvements in regional financial management in the future.
The Influence of Liabilities and Equity on Profitability in Islamic Banks Listed on the Indonesia Stock Exchange 2021-2023 Fazria, Rizka; Rahman, Febriani Nur; Septika, Edya Nashwa; Kania, Sherly Indah; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.806

Abstract

This study examines the impact of capital components in the form of liabilities and equity on the ability to generate profits in Islamic-based banks listed on the IDX for the 2021-2023 period. The results of secondary data processing using multiple regression techniques indicate a significant opposite correlation between liabilities and profitability, indicated by a coefficient value of -0.087 at a significance level of 0.000 (below 0.05). On the other hand, equity shows a meaningful unidirectional relationship with profitability, reflected by a coefficient of 1.423 at a significance level of 0.000 (below 0.05). Overall testing through the F test shows that both independent variables have a significant simultaneous effect, evidenced by the calculated F value of 26.129 at a significance of 0.000 (below 0.05). The reliability of the analysis model was confirmed through the fulfillment of all prerequisite tests including normal distribution, free of multicollinearity, heteroscedasticity, and autocorrelation symptoms. The research conclusion underlines the urgency of balancing the capital structure, with recommendations to strengthen the equity side rather than adding liabilities to encourage the improvement of Islamic banks' financial performance.
Co-Authors Afriliyani, Intan Aji Haviz Aliyah, Dini Rahma Amalia, Sabrina Anggreani, Nabilla Puteri Aprilia, Fista Lindu Aurora, Titania Azwan Bastian Azzhari, Suci Bangun, Mudtiani Hakim Br Bangun, Yulia Ribuna Br Bintang, Nopa Rohmendena Bukit, Kezia Evangglin Buulolo, Meriana Delani, Maisya Fazria, Rizka Franita, Riska Ginting, Puji Aloina Br Gulo, Meiman Kristian Putra Habiba, Habiba Hafsa, Alma Handriyani Dwilita Hernawaty, Hernawaty Hero, Mhd Indah Lestari, Indah Indriani, Sela Kania, Sherly Indah Khaira, Syakila Niswatul Khairani, Annisa Khairani, Dinda Khairul Khairul, Khairul Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lubis, Yunita br M. Fadlan Irfan Damanik Marshanda, Marshanda Napitupulu, Stephanie Imaylia Nasution, Hasbiyana Natasha Nayma, Salshabilla Noviani, Noviani Octavia, Melanie Panjaitan, Sulastri Destriani Pasi, Oktavia Pitaloka, Allika Ayu Diah Pitria, Melani Purba, Seprianto Purba, Sonia Helena Putri, Ranti Gatrizka Putri, Shabita Rahman, Febriani Nur Ramadhani, Dea Safitri, Rahma Aliya Salsabila, Echa Sari, Putri Utami Permata Sari, Shaila Pratika Sasmita, Puteri Keshya Adisty Sembiring, Dio Jeremia Septika, Edya Nashwa Siburian, Winda Utami Br Silitonga, Claudia Jeremia Simanjuntak, Syaloom Lestari Sinaga, Miftahurrahmah Sirait, Netty Julianti Siregar, Annisa Ramadhani Siregar, Faijah Maya Sari Siregar, Lukman Hakim Siregar, Nur Wahidah Agustin Sitorus, Atikah Zuhra Sonia S, Abel Sri Wahyuni Syahputri, Cindy Tampubolon, Merna Gletesya Vina Arnita Waldani, Anggi Jumiafitri Yani Suryani Yoandika, Ridho Zulkarnen, Zuliana