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All Journal Accounting and Management Journal Majalah Ilmiah Warta Dharmawangsa Reswara: Jurnal Pengabdian Kepada Masyarakat Journal Of Human And Education (JAHE) Jurnal ADAM : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Jurnal PhysEdu (PHYSICS EDUCATION) JPPM : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Manajemen Akuntansi dan Ilmu Ekonomi
Siregar, Lukman Hakim
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN SAAT PANDEMI COVID-19 PADA PT TELEKOMUNIKASI INDONESIA TBK Khairunnisa; Siregar, Lukman Hakim; Rozi, Fachrul
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 1 (2024): April
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v1i1.8

Abstract

This study aims to find out the differences in financial performance of PT. Telekommunikasi Indonesia Tbk Company before and during the COVID-19 pandemic period 2019–2021, as seen from the ratios of liquidity, profitability, solvency, and activity. This study uses a type of descriptive research with a quantitative approach. The results of this study are seen in several ratios, with the results of the ratio of provability and also liability showing that the performance of Telecom Indonesia Tbk has had a positive impact since the time of the COVID-19 pandemic in 2020 and 2021 compared to the pre-COVID-19 period, which showed smaller corporate liability compared with its assets and equity. In the profitability section, namely ROA (return on assets), ROE (return on equity), and NPM (net profit margin), it can be concluded that the COVID-19 pandemic had a positive impact on the financial performance of PT Telecommunication Indonesia Tbk. Because of the four increasing ratios with the low operating burden on the liquidity side, namely the current ratio and the net working capital to asset ratio, it can be concluded that the actual ratio of PT Telecommunikasi Indonesia Tbk has increased. On the NWCA side, liquidity decreased due to the impact of COVID-19 compared to before the COVID-19 pandemic.
ANALISIS FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA CV. KARYA MASINDO LESTARI Hermita; Siregar, Lukman Hakim
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 1 No. 2 (2024): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v1i2.42

Abstract

piutang adalah klaim yang dimiliki oleh suatu perusahaan terhadap pihak lain atas sejumlah uang, barang, atau jasa yang belum diterima pada saat ini tetapi diharapkan akan diterima di masa yang akan datang. Oleh karena itu, tujuan dari penelitian ini adalah menganalisis faktor-faktor penyebab terjadinya piutang tak tertagih pada CV. KARYA MASINDO LESTARI guna mendapatkan gambaran yang jelas mengenai faktor apa saja yang menyebabkan piutang tak tertagih. Penelitian ini menggunakan metode deskriptif yaitu suatu penelitian yang dilakukan dengan cara mengumpulkan, mengintepretasikan, dan menganalisis data sehingga dapat memberikan gambaran utuh guna menjawab permasalahan penelitian tersebut. Tempat dan waktu penelitian yaitu pada CV. KARYA MASINDO LESTARI yang beralamat di Jl. Jemadi Komp. Jemadi Permai I No. 231 D dengan waktu penelitian dimulai pada bulan November 2023 hingga Maret 2024. Jenis data pada penelitian ini adalah data kualitatif yaitu data informasi berbentuk kalimat verba. Sumber data yaitu data primer dan data sekunder. Teknik pengumpulan data yaitu teknik wawancara dan obsevasi. Dari hasil penelitian disimpulkan bahwa lemahnya sistem adminstrasi serta pengawasan kredit yang belum dilakukan secara efektif, dimana masih adanya rangkap jabatan meskipun sudah ada pemisahan fungsi dan tidak berjalannya penganalisaan terhadap piutang yang sudah jatuh tempo menyebabkan piutang pada CV. KARYA MASINDO LESTARI semakin meningkat. Saran dari penulis baiknya CV. KARYA MASINDO LESTARI membentuk bagian khusus untuk pengawasan kredit serta penganalisaan piutang pada perusahaan
ANALISIS PENGARUH PERPUTARAN PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DI BEI Jonathan Silaban, Chandro; Siregar, Lukman Hakim; Anan, Malesa
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v2i2.169

Abstract

This study aims to analyse the effect of inventory turnover and sales growth on profitability in automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data obtained from the financial statements of ten companies in the automotive sub-sector for five years. The research method used is descriptive quantitative with a multiple linear regression statistical approach to test the effect of independent variables (inventory turnover and sales growth) on the dependent variable (profitability measured by Return on Assets / ROA). The results showed that partially, inventory turnover and sales growth do not always have a significant effect on profitability, but simultaneously both have a contribution to the company's profitability. These findings can provide input for company management in managing inventory and sales strategies to improve financial performance, as well as a reference for further research in the field of accounting and financial management of automotive companies in Indonesia.
ANALISIS DAMPAK KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP OMSET PENJUALAN PADA PT. RODA MAS AUTO PRIMA Fitriani Lubis, Ayu; Siregar, Lukman Hakim; Nurhayati, Nurhayati
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v2i2.173

Abstract

This study analyses the impact of the Value Added Tax (VAT) rate increase from 10% to 11% that came into effect in April 2022 on sales turnover at PT Roda Mas Auto Prima, an automotive repair shop in Medan. This VAT increase is a strategic government policy to strengthen state revenue and overcome the budget deficit due to the COVID-19 pandemic. The research uses a qualitative descriptive method with data collection techniques through observation, in-depth interviews, and documentation of company financial data for 2021, 2022, and 2023. The analysis was conducted through a comparison of turnover data before and after the VAT increase and a narrative review of the company's adaptation strategy. The results showed that the turnover of PT Roda Mas Auto Prima experienced growth despite the VAT rate increase, from IDR 3.86 billion in 2021 to IDR 4.80 billion in 2022 and jumped to IDR 7.10 billion in 2023. The determining factor for success lies not only in adjusting prices after the VAT increase, but also in service innovation, improving work quality, and promotion and discount strategies to maintain customer loyalty. This research shows that with the right adaptive measures, companies can overcome the challenges of fiscal policy changes and maintain business growth. This study serves as a valuable reference for automotive businesses and fiscal policy stakeholders in the future.
Productive Waqf Performance Audit Model: The Perspective of Maqāṣid Sharia and MSME Empowerment Chrisna, Heriyati; Suryani, Yani; Siregar, Lukman Hakim
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1096

Abstract

Wakaf produktif has a significant potential for improving the overall economy through the development of productive and synergistic wakaf aset with UMKM; nevertheless, systematic work audits with syariah kerangka maqāṣid are still very rare. The goal of this study is to develop a kinerja audit model for productive wakaf instruments with the perspective of maqāṣid syarīʿah and UMKM. This audit model integrates the following three maqāṣid goals: ad-dīn, an-nafs, al-ʿaql, an-nasl, and al-māl, as well as UMKM indicators (modal, akses pasar, pelatihan, jaringan, keberlanjutan), as well as quantitative and qualitative pengukuran mechanisms, pelaporan, and akuntabilitas. The primary contribution of the study is to provide a comprehensive, syariah-based kinerja audit for the production organization in order to promote social-economic cooperation.
Co-Authors , Heriyati Chrisna Afriani, Dwi Tika Anan, Malesa Ananda, Tifani Andi Maysarah Antoro, Budi Asrindah, Asrindah astuti, rini fuzi Atika, Diyah Cut Zahri, Cut Daulay, Nirwana Hamdani Dewi Wahyuni Ermawita, Ermawita Fitriani Lubis, Ayu Hanisa, Hanisa Harahap, Arsyad Harahap, Kasmuddin Harahap, Muhammad Taufik Hasibuan, Siti Annisah Hermita Ilham Ramadhan Nasution, Ilham Ramadhan Iskandar, Eddy Iwanda, Muya Syaroh Jonathan Silaban, Chandro Junaidi, Listya Devi Khairunnisa lubis, ilham sahdi MARA JUDAN RAMBEY Maysarah, Andi Nasution, Febriani Hastini Nasution, Hanifah Nur Nasution, Sari Wahyuni Rozi Nasution, Umar Hamdan Nilasari, Desi Nurhayati Nurhayati Putra, Teguh Dwi Rahmad Fauzi Rozi Nasution, Sari Wahyuni Rozi, Fachrul Rozi, Facrul Sarah Nasution Sari, Lia Purnama Sari, Septia Maya Septriawan, Muhammad Reza Seri Asmaidah, Seri Siregar, Dwi Aninditya Siregar, Hotmaida Lestari siregar, muhammad iqbal Siswoyo, Bambang Hendra sitohang, januarta Susilawaty, Tengku Eka Syamsurizal - - Taib, Zulkifli Teuku Fahmi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI ZAINY, AHMAD Zuliani Nasution, Unita Sukma Zulkarnain, Mierna