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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Worksheet : Jurnal Akuntansi
Rahmarisa, Faty
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Pengaruh Penerapan Sanksi Perpajakan Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Kendaraan Bermotor Di Kantor Samsat Medan Utara Ariska, Sinta; Sahnan, M.; Rahmarisa, Faty; Iriani, Iriani
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9492

Abstract

This study aims to determine (1) the effect of the application of tax sanctions on taxpayer compliance and (2) the effect of e-samsat services on taxpayer compliance. The subjects of this study are all taxpayers in North Sumatra. This research is populative with 100 respondents.  Data collection method through questionnaire survey. The data analysis techniques used in this study are validity and reality tests, classical assumption tests, multiple linear regression analysis, T test and F test and determination coefficient test.The results showed that (1) Application of Tax Sanctions Based on the processed data, the attitude of sanctions gave a calculated t result of 1700 1,984. So it can be concluded that the Application of Tax Sanctions has a positive effect on taxpayer compliance. (2) E-Samsat Service Based on the processed data, the preparatory behavior control gave a calculated t result of 236 1,984. The E-Samsat service has a positive effect on taxpayer compliance. The taxpayer's compliance is known to have a significant value for the effect of X1.X2 simultaneously on Y is 0.000 0.05 and the calculated F value is1.499 F table (3.09) then the hypothesis is accepted
Dana Desa Dan Alokasi Dana Desa: Menuju Peningkatan Kesejahteraan Masyarakat Desa Mekar Sari, Kecamatan Delitua, Kabupaten Deli Serdang. Rahmarisa, Faty; Sadly, Effendi; Harahap, Pepy Saninda
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9614

Abstract

Dana Desa dan Alokasi Dana Desa adalah dana yang berasal dari pemerintah dengan tujuan agar dapat memajukan seluruh desa di Indonesia. Tujuan dari penelitian ini adalah untuk melihat seberapa besar pengaruh Dana Desa dan Alokasi Dana Desa dapat mensejahterakan masyarakat. Dengan menggunakan rumus slovin, sampel dalam penelitian ini berjumlah 99 orang dengan teknik pengambilan sampel simple random sampling .Teknik pengumpulan data dilakukan dengan cara menyebarkan angket (kuesioner), wawancara, studi dokumentasi dan observasi. Data yang dikumpulkan kemudian akan dianalis dengan uji instrument penelitian yaitu: uji validitas dan reliabilitas. Kemudian dilanjutkan dengan uji asumsi klasik diantaranya: uji normalitas, uji linearitas, uji heterokedastisitas, uji multikolinearitas. Lalu analisis regresi linier berganda dan uji hipotesis yaitu uji t atau uji parsial dan uji f. Hasil penelitian menunjukkan bahwa Dana Desa dan Alokasi Dana Desa berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat Desa Mekar Sari.
Analisis Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas di PT. Anugerah Kagum Karya Utama Tbk Yang Terdaftar Pada Bursa Efek Indonesia. MS, Abdul Rasyid; Rahmarisa, Faty; Siregar, Eka Wirandaputri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8208

Abstract

This research aims to determine the influence of cash turnover, inventory turnover, and account receivable turnover to the profitability (ROA) of manufacture companies which are listed in Indonesia Stock Exchange. The sample collection technique is performed by using purposive sampling technique. Based on the chosen criterion, it  draws  36  companies.  The  type  of  data  is  secondary  data  carried  by documentary method which is conducted by accessing websites http://www.idx.co.id/perusahaan-Tercatat/Laporan-Keuangan-dan tahunan/ websites of each company. The data analysis technique is multiple linier regression analysis.The  findingsshow  that:  (1)  There  is  a  significant  negative  influence between cash turnover to the profitability of the company, showed by equation Y= -1,948 – 0,236X1  with value of coefficient of cash turnover regression is -0,236, coefficient of determination (r2)  is 0,080, and value tcount -3,519 ttable 1,976. (2) There is no significant positive influence between inventory turnover to the profitability of the company, showed by equation Y = 0,103 +  0,006X2 with value of   coefficient   of   inventory   turnover   regression   is   0,006,   coefficient   of determination (r2) is 0,001, and value tcount  0,452 ttable  1,976. (3) There is a significant   positive  influence   between   account   receivable  turnover   to   the profitability of the company, showed by equation Y = 0,042 + 0,032X3 with value of coefficient of account receivable turnover regression is 0,032, coefficient of determination (r2) is 0,077, and value tcount  3,450 ttable  1,976. (4) ) There is a significant positive influence between cash turnover, inventory turnover , and account receivable turnover to the profitability of the company, showed by equation Y = 0,062 – 0,019X1   + 0,005X2   + 0,044X3 with value of coefficient of account receivable turnover regression is 0,236, coefficient of determination (r2) is 0,108, and value Fcount 6,765 Ftable 1,976
Perkembangan Keuangan Syariah di Indonesia: Sebuah Tinjauan Deskriptif Rahmarisa, Faty; Yudha, Tri Kartika; Azim, Fauzan; Pasaribu, Donald Frensius
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 2 (2024): 30 Desember 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i2.10671

Abstract

Since the early 1990s, Islamic finance in Indonesia has witnessed remarkable expansion, marked by advancements in the banking sector, non-bank financial institutions, and capital markets. This article seeks to elucidate the evolution of Islamic finance in Indonesia, encompassing Islamic banking, Islamic insurance, Islamic financing entities, and the Islamic capital market. Furthermore, it addresses the challenges and opportunities that the Islamic finance sector encounters in Indonesia. The findings of this research indicate that Islamic finance possesses significant potential to emerge as a fundamental component of the national financial system.
PENGARUH PROFITABILITAS, FINANCIAL LEVERAGE, ASSET EFFICIENCY, DAN KEBIJAKAN DEVIDEN TERHADAP SUSTAINABLE GROWTH RATE PADA PERUSAHAAN YANG TERCATAT DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2021-2023 Yulia, Rizka; Rahayu, Sri; Elviani, Sri; Rahmarisa, Faty
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6482

Abstract

This study aims to examine the effect of profitability, financial leverage, asset efficiency, and dividend policy on the sustainable growth rate (SGR) of companies listed on the Jakarta Islamic Index (JII) for the period 2021–2023. A quantitative research approach was employed, utilizing secondary data obtained from companies’ annual financial reports. The sample was selected using purposive sampling, resulting in 15 companies out of 30 listed on the JII that met the predetermined criteria. Data analysis was conducted using multiple linear regression with the aid of SPSS version 25. The results of the study indicate that, partially, profitability as proxied by Return on Equity (ROE) and financial leverage as proxied by Debt to Equity Ratio (DER) have a positive and significant influence on SGR. In contrast, asset efficiency as measured by Total Asset Turnover (TATO) and dividend policy as measured by Dividend Payout Ratio (DPR) have a negative and significant effect on SGR. Simultaneously, all four independent variables exert a statistically significant influence on the sustainable growth rate
Pengaruh Kebijakan Moneter Terhadap Jumlah Uang Beredar Dalam Menjaga Stabilitas Ekonomi Di Indonesia Lubis, Isman; Siregar, Zulkifli; Rahmarisa, Faty
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 7, No 1 (2025): Juli 2025
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v7i1.11699

Abstract

This research focuses on the economic conditions and the money supply in Indonesia over the past five years, as well as the policies to be issued by Bank Indonesia. The objective of this research is to analyze the impact of monetary policy on the money supply and its role in maintaining economic stability in Indonesia. The object of the research is the monetary policy implemented by Bank Indonesia, as well as its influence on the money supply and economic stability. The method used in this research is qualitative descriptive, with the collection of secondary data through information obtained from the official website of Bank Indonesia and the Central Statistics Agency. The results of the research indicate that the monetary policy implemented by Bank Indonesia plays a significant role in maintaining economic stability and the money supply
Optimalisasi Pemanfaatan Sumber Daya Alam Berkelanjutan Dalam Era Transisi Energi Rahmarisa, Faty; Tahir, M.; Surayudin, Nyak
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 7, No 1 (2025): Juli 2025
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v7i1.11774

Abstract

In the era of the increasingly urgent energy transition, optimizing the use of sustainable natural resources is a must. The global energy transition towards more sustainable energy sources is both a challenge and an opportunity for countries around the world. Various strategies and approaches that can be applied to achieve these goals. Through data analysis and relevant case studies, it is hoped that effective solutions can be found to overcome the challenges faced in the sustainable use of natural resources
PENGUATAN LITERASI KEWIRAUSAHAAN MELALUI PENETAPAN HARGA PRODUK KREATIF LOKAL Rahayu, Sri; Ilmiha, Jalilah; Wahyuni, Neni Sri; Yusrita, Yusrita; Nurhudawi, Nurhudawi; Effendi, Syamsul; Sonata, Ilham; Rahmarisa, Faty; Khoiriah, Ummi; Lubis, Rahma Sari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49927

Abstract

Ekonomi kreatif berbasis potensi lokal memiliki peluang besar untuk meningkatkan kesejahteraan masyarakat desa. Di Desa Bandar Labuhan, Kecamatan Tanjung Morawa, Kabupaten Deli Serdang, masyarakat mengembangkan produk eco print daun kelor dan rajutan sebagai usaha ekonomi kreatif. Namun, permasalahan utama yang dihadapi adalah penetapan harga jual yang tidak berbasis pada Harga Pokok Produksi (HPP). Kondisi ini menyebabkan produk sering kali dijual di bawah nilai sebenarnya (undervalue) sehingga keuntungan yang diperoleh sangat terbatas. Kegiatan pengabdian ini dilaksanakan melalui pelatihan dan pendampingan kepada masyarakat. Metode yang digunakan meliputi analisis HPP dengan pendekatan full costing dan variable costing untuk mengidentifikasi seluruh komponen biaya produksi, serta simulasi penetapan harga jual menggunakan strategi cost plus pricing dan value based pricing. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dalam menghitung HPP secara sistematis, mulai dari biaya bahan baku, tenaga kerja, hingga overhead. Masyarakat juga mampu menentukan harga jual yang lebih wajar dan kompetitif, misalnya produk eco print yang semula dijual terlalu rendah kini ditetapkan sesuai dengan biaya dan nilai tambah produk. Dengan demikian, produk yang dihasilkan tidak hanya lebih bernilai ekonomis, tetapi juga memiliki daya saing yang lebih kuat di pasar. Kesimpulannya, kegiatan ini berhasil mencapai tujuan pemberdayaan, ditandai dengan peningkatan pengetahuan, keterampilan, dan pendapatan masyarakat. Integrasi analisis HPP dan strategi harga jual terbukti efektif dalam memperkuat kapasitas masyarakat desa untuk mengembangkan usaha ekonomi kreatif secara berkelanjutan.
Pengaruh Penerapan Sanksi Perpajakan Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Kendaraan Bermotor Di Kantor Samsat Medan Utara Ariska, Sinta; Sahnan, M.; Rahmarisa, Faty; Iriani, Iriani
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9492

Abstract

This study aims to determine (1) the effect of the application of tax sanctions on taxpayer compliance and (2) the effect of e-samsat services on taxpayer compliance. The subjects of this study are all taxpayers in North Sumatra. This research is populative with 100 respondents.  Data collection method through questionnaire survey. The data analysis techniques used in this study are validity and reality tests, classical assumption tests, multiple linear regression analysis, T test and F test and determination coefficient test.The results showed that (1) Application of Tax Sanctions Based on the processed data, the attitude of sanctions gave a calculated t result of 1700 1,984. So it can be concluded that the Application of Tax Sanctions has a positive effect on taxpayer compliance. (2) E-Samsat Service Based on the processed data, the preparatory behavior control gave a calculated t result of 236 1,984. The E-Samsat service has a positive effect on taxpayer compliance. The taxpayer's compliance is known to have a significant value for the effect of X1.X2 simultaneously on Y is 0.000 0.05 and the calculated F value is1.499 F table (3.09) then the hypothesis is accepted
Dana Desa Dan Alokasi Dana Desa: Menuju Peningkatan Kesejahteraan Masyarakat Desa Mekar Sari, Kecamatan Delitua, Kabupaten Deli Serdang. Rahmarisa, Faty; Sadly, Effendi; Harahap, Pepy Saninda
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 6, No 1 (2024): 30 Juli 2024
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v6i1.9614

Abstract

Dana Desa dan Alokasi Dana Desa adalah dana yang berasal dari pemerintah dengan tujuan agar dapat memajukan seluruh desa di Indonesia. Tujuan dari penelitian ini adalah untuk melihat seberapa besar pengaruh Dana Desa dan Alokasi Dana Desa dapat mensejahterakan masyarakat. Dengan menggunakan rumus slovin, sampel dalam penelitian ini berjumlah 99 orang dengan teknik pengambilan sampel simple random sampling .Teknik pengumpulan data dilakukan dengan cara menyebarkan angket (kuesioner), wawancara, studi dokumentasi dan observasi. Data yang dikumpulkan kemudian akan dianalis dengan uji instrument penelitian yaitu: uji validitas dan reliabilitas. Kemudian dilanjutkan dengan uji asumsi klasik diantaranya: uji normalitas, uji linearitas, uji heterokedastisitas, uji multikolinearitas. Lalu analisis regresi linier berganda dan uji hipotesis yaitu uji t atau uji parsial dan uji f. Hasil penelitian menunjukkan bahwa Dana Desa dan Alokasi Dana Desa berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat Desa Mekar Sari.
Co-Authors Ariska, Sinta Daniel Happy Putra Donald Frensius Pasaribu Effendi, Syamsul Elviani, Sri Fauzan Azim Harahap, Pepy Saninda Ilmiha, Jalilah Iriani Iriani Khoiriah, Ummi Lubis, Isman Lubis, Rahma Sari M Tahir MS, Abdul Rasyid Nurhudawi, Nurhudawi Sadly, Effendi Sahnan, M. Siregar, Eka Wirandaputri Siregar, Zulkifli Sonata, Ilham SRI RAHAYU Surayudin, Nyak Tri Kartika Yudha Wahyuni, Neni Sri Yusrita, Yusrita