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All Journal Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI Journal Of Human And Education (JAHE) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Manajemen Dayasaing
Dina Rosmaneliana
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Shelline Angela; Dianty Putri Purba; Violyne Violyne; Dina Rosmaneliana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9691

Abstract

The purpose was to analyze the impact of liquidity, profitability, solvency and Company Size towards the Audit opinion of Going Concern. Research methods using quantitative. The population is an enterprise of enterprises of the consumption sector, and sampling is determined by the method of purposive sampling. Data analysis using multiple linear regression analysis. The results of partial hypothesis testing that liquidity, profitability and no impact on the Audit opinion Going Concern, but only size company has an effect on the Audit opinion Going Concern and while simultaneously that liquidity, profitability, solvency and size company simultaneously not impact Audit opinion Going Concern. Keywords: Liquidity, Profitability, Solvency, Size Company, Audit Opinion Going Concern
Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia Rebecca Evadine; Dina Rosmaneliana; Dumariani Silalahi; Harlen Silalahi; Berlin Barus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10797

Abstract

This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.
Pembuatan Sabun Cair Guna Meningkatkan Perekonomian Keluarga Di Desa Semangat Gunung Kecamatan Merdeka Kabupaten Karo Sumatera Utara Rosmaneliana, Dina; Siahaan, Rebecca Evadine; Pasaribu, Eva Solita; Gultom, Togar Timoteus; Butar Butar, Monetarist
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2219

Abstract

Sabun cair merupakan salah satu kebutuhan rumah tangga dalam kehidupan kita sehari-hari. Sabun cair terdiri dari sabun mandi, sabun cuci pakaian dan sabun cair cuci piring. Sabun cair cuci piring setiap hari digunakan untuk membersihan peralatan-peralatan dapur seperti piring, gelas, wajan dan lain lain. Pelatihan yang diberikan kepada masyarakat di Desa Semangat Gunung Kecamatan Merdeka Kabupaten Karo khususnya kepada Ibu-Ibu Rumah Tangga adalah pelatihan pembuatan sabun cair berupa sabun cair cuci piring. Dalam kegiatan pengabdian ini akan dijelaskan bahan-bahan yang digunakan dan cara pembuatan sabun cair dengan praktek langsung yang dilakukan oleh peserta pelatihan. Tujuan Pelaksanaan pengabdian kepada masyarakat di Desa Semangat Gunung Kecamatan Merdeka Kabupaten Karo Sumatera Utara adalah untuk melatih, menambah pengetahuan dan ketrampilam Ibu-Ibu rumah tangga serta dapat menambah pendapatan keluarga dan meningkatkan perekonomian keluarga sehingga setiap keluarga di Desa Semangat Gunung Kecamatan Merdeka Kabupaten Karo Sumatera Utara mendapatkan kehidupan yang sejahtera. Dari kegiatan pelatihan ini dapat menghasilkan luaran produk berupa sabun cair cuci pring. Kata Kunci : sabun cair, perekonomian keluarga.
THE EFFECT OF FINANCIAL INCLUSION AND PEER TO PEER LENDING ON THE PERFORMANCE OF UMKM IN SUMATERA Rosmaneliana, Dina; Syaifuddin, Syaifuddin; Sugito, Sugito
Jurnal Manajemen Dayasaing Vol. 26 No. 2 (2024): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

The increasing development of Micro, Small, and Medium Enterprises (MSME) will have a positive impact on the provision of labor. Therefore, it is important to continue to increase the number of MSME. his study will explain whether there is an influence of Financial Inclusion and Peer To Peer Lending on the Performance of MSME in Sumatra. Data collection uses quantitative methods and uses an explanatory research approach. The population of this study is MSME actors operating in the cities of North Sumatra. Sample selection uses the Slovin approach, so that a minimum sample size of 90 MSMEs is obtained. The results of the study show that financial inclusion has a positive effect on MSME performance. Likewise, Peer To Peer Lending also appears to have a positive effect on MSME workers in North Sumatra.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Keuangan Karyawan PT. Surya Citra Solution Medan Dianty Putri Purba; Adnes Rida Sitorus; Enjelina Pasaribu; Eni Rohani Sarumaha; Dina Rosmaneliana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8160

Abstract

Tujuan penelitian ini ialah mengkaji bagaimana literasi keuangan serta pola gaya hidup memengaruhi perilaku keuangan di kalangan pegawai PT. SCS. Penelitian dilaksanakan menggunakan metodologi kuantitatif, dengan pengambilan data dilaksanakan dengan membagikan kuesioner secara online (Google Form) pada 100 responden, dimana dari jumlah tersebut diperoleh 71 data yang valid untuk keperluan analisis. Teknik analisi data yang digunakan ialah meliputi : Uji Statistik Deskriptif, Uji Asumsi Klasik ( Normalitas, Multikolinearitas, dan Heteroskedastisitas), serta Regreasi Linear Berganda. Hasil penelitian ini memperlihatkan bahwa baik literasi keuangan maupun gaya hidup mempunyai dampak signifikan secara parsial dan simultan terhadap perilaku keuangan. Dengan demikian, peningkatan literasi keuangan dan pengelolaan gaya hidup yang seimbang dapat mendorong terbentuknya perilaku keuangan yang lebih baik pada karyawan.
Pacu Ekonomi Kreatif dan Pembuatan Sabun Cair di Pusat Informasi & Konseling (PIK) Remaja Share SMP Negeri 7 Medan Purba, Dianty Putri; Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Siregar, Achiruddin
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp89-92

Abstract

The creative economy has developed in Indonesia since the rise of the digital era. Many people use this as an opportunity to earn more income, such as creating content or selling via social media. Creative economic activities in schools can be something that can be considered to help bridge the future of today's teenage children. Adolescents must know their potential and explore this potential so that it can be developed through creativity. There are several obstacles to the creative economy among young people at SMP Negeri 7 Medan, namely not understanding the creative economy and still lacking skills. Training activities were carried out by giving lectures about the creative economy and then providing practice in making liquid soap. The activities carried out aim to increase the knowledge and skills of young people at SMP Negeri 7 Medan. With this training activity, young people from SMP Negeri 7 Medan have increased their knowledge about the Creative Economy and skills in making liquid soap. All training participants are able to practice making liquid soap well and it is ready to be marketed, thereby increasing their income and helping their family's economy.
Pelatihan Akuntansi Dasar Bagi Pelaku Usaha Mikro Kecil Menengah (UMKM) di Desa Purwodadi Kecamatan Sunggal Kabupaten Deli Serdang Sumatera Utara Dina Rosmaneliana; Nikous Soter Sihombing; Togar Timoteus Gultom; Erbin Sitorus; Monetarist Butar Butar; Nowell Dewantara; Andrian Babtissay Simbolon
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1656

Abstract

Pelatihan dasar akuntansi adalah salah satu bentuk langkah strategis untuk meningkatkan keterampilan manajerial para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), terutama dalam hal pengelolaan finansial. Kurangnya pemahaman tentang prinsip-prinsip dasar akuntansi menjadi salah satu hambatan utama yang membuat UMKM tidak bisa menyediakan laporan keuangan yang cukup, sehingga menyulitkan mereka dalam mengambil keputusan bisnis maupun mendapatkan akses pembiayaan. Tujuan dari pelatihan ini adalah untuk meningkatkan pengetahuan keuangan para pelaku UMKM melalui pengenalan atas konsep dasar akuntansi, pencatatan transaksi finansial, dan penyusunan laporan sederhana seperti laporan laba rugi dan neraca. Metode pelatihan dilakukan secara interaktif dan aplikatif dengan menggunakan pendekatan studi kasus. Hasil dari evaluasi menunjukkan bahwa pelatihan ini berhasil meningkatkan pemahaman peserta secara signifikan dan mendorong mereka untuk mulai melakukan pencatatan keuangan yang lebih teratur dan sistematis. Dengan demikian, pelatihan dasar akuntansi terbukti efektif dalam memperkuat kapasitas pelaku UMKM menuju usaha yang lebih kompetitif dan berkelanjutan
Pacu Ekonomi Kreatif dan Pembuatan Sabun Cair di Pusat Informasi & Konseling (PIK) Remaja Share SMP Negeri 7 Medan Purba, Dianty Putri; Rosmaneliana, Dina; Evadine, Rebecca; Silalahi, Dumariani; Siregar, Achiruddin
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 4 No 1 (2024): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol4No1.pp89-92

Abstract

The creative economy has developed in Indonesia since the rise of the digital era. Many people use this as an opportunity to earn more income, such as creating content or selling via social media. Creative economic activities in schools can be something that can be considered to help bridge the future of today's teenage children. Adolescents must know their potential and explore this potential so that it can be developed through creativity. There are several obstacles to the creative economy among young people at SMP Negeri 7 Medan, namely not understanding the creative economy and still lacking skills. Training activities were carried out by giving lectures about the creative economy and then providing practice in making liquid soap. The activities carried out aim to increase the knowledge and skills of young people at SMP Negeri 7 Medan. With this training activity, young people from SMP Negeri 7 Medan have increased their knowledge about the Creative Economy and skills in making liquid soap. All training participants are able to practice making liquid soap well and it is ready to be marketed, thereby increasing their income and helping their family's economy.
Pengaruh Standar Pelayanan, Fitur Mobile Banking, Dan Keamanan Transaksi Terhadap Kepuasan Pengguna Livin' By Pada PT. Bank Mandiri Selly Selly; Dianty Putri Purba; Dina Rosmaneliana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.9181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh standar layanan, fitur perbankan mobile, dan keamanan transaksi terhadap tingkat kepuasan pelanggan dalam aplikasi Livin' by Bank Mandiri. Dengan meningkatnya penggunaan aplikasi perbankan mobile di Indonesia, penting untuk memahami kualitas layanan dan berbagai faktor yang mempengaruhi kepuasan pengguna. Variabel yang diteliti meliputi standar layanan yang disediakan oleh Bank Mandiri, fitur yang tersedia dalam aplikasi Livin', dan tingkat keamanan transaksi yang dirasakan oleh pengguna. Metode pengumpulan data dalam penelitian ini dilakukan melalui kuesioner yang dibagikan kepada pengguna aplikasi Livin' by Bank Mandiri. Analisis data dilakukan menggunakan teknik statistik regresi untuk menguji hubungan antara variabel-variabel tersebut dan kepuasan pengguna. Hasil penelitian ini menunjukkan bahwa standar layanan, fitur perbankan mobile, dan keamanan transaksi memiliki dampak simultan dan signifikan terhadap kepuasan pengguna terhadap aplikasi Livin' by Mandiri. Hal ini didukung oleh nilai F yang dihitung sebesar 31.825 > F tabel 2.70, dengan nilai Sig. sebesar 0.000.
Perencanaan Keuangan Keluarga Menuju Kemandirian Ekonomi di Desa Karang Anyar Kecamatan Beringin Kabupaten Deli Serdang Rosmaneliana, Dina; Rebecca Evadine; Nikous Soter Sihombing; Monetarist Butar Butar; Togar Timoteus Gultom; Petrus Loo
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 5 No 2 (2025): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/methabdi.Vol5No2.pp225-229

Abstract

Financial planning is an essential foundation to support household economic stability, resilience, and long-term welfare. This community service program aims to provide education, training, and practical guidance on family financial planning for community members, especially housewives. The activity includes knowledge enhancement regarding budgeting, the 50-30-20 allocation principle, debt management, savings and investment strategies, emergency funds, and financial protection. The program was carried out through workshops, interactive counseling, and practice sessions using simple financial tools. The results show that participants experienced an increase in understanding and skills in managing household finances, were able to create monthly budgets, identify financial leaks, and formulate savings and investment plans. This community service contributes to strengthening family financial independence toward sustainable household welfare.
Co-Authors Adnes Rida Sitorus Andrian Babtissay Simbolon Berlin Barus Butar Butar, Monetarist Dianty Putri Purba Dina Hastalona Dumariani Silalahi DUMARIANI SILALAHI Eni Rohani Sarumaha Enjelina Pasaribu Erbin Sitorus Eva Solita Pasaribu EVADINE, REBECCA Harlen Silalahi HARLEN SILALAHI JEAN MORGAN HSIEH Jeudi A. T. P. Sianturi MEGA RAYANI Monetarist Butar Butar Nikous Soter Sihombing Nowell Dewantara Petrus Loo Purba, Dianty Putri Purba, Dianty Putri Putri Sefrina Simatupang REBECCA EVADINE Rebecca Evadine Rebecca Evadine Rebecca Evadine Rebecca Evadine Siahaan Robert Tua Siregar Salim Aktar Selly Selly Shelline Angela SILALAHI, DUMARIANI Siregar, Achiruddin Sugito - Syaifuddin Syaifuddin Togar Timoteus Gultom Toni, Nagian Violyne Violyne WILSON . YENNY .