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All Journal Jurnal Administrasi Bisnis Niagawan Jurnal Pendidikan Akuntansi (JPAK) IJBE (Integrated Journal of Business and Economics) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Samudra Ekonomi dan Bisnis JCRS (Journal of Community Research and Service) Jurnal Aplikasi Akuntansi JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Maslahah: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Putra, Pasca Dwi
Fakultas Ekonomi Universitas Negeri Medan
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Do Institutional Ownership, Managerial Ownership, Independent Commissioners and Audit Committees Affect Earnings Persistence of Listed Manufacturing Companies Listed in Indonesia? Zainal, Andri; Ritonga, Aslam Naufal Arrahman; Putra, Pasca Dwi; Harahap, Khairunnisa; Thohiri, Roza
Integrated Journal of Business and Economics (IJBE) Vol 8, No 2 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i2.893

Abstract

The issue of earnings persistence refers to the company's challenges in maintaining stable and consistent profits over time, especially in business. This research examines the influence of institutional ownership, managerial ownership, independent commissioners and audit committees on the persistence of profits of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample in this research was 26 manufacturing companies from 2014 - 2022. A purposive sampling method was used to determine the quantitative research sample. The data analysis technique in this research uses descriptive statistical analysis and partial hypothesis testing. The analytical method in this research is by using multiple linear regression analysis. This research shows that institutional ownership, managerial ownership, independent commissioners, and audit committees significantly affect earnings persistence. The discussion of this research will be explained further in the following description.
THE CAPACITY IMPROVEMENT OF EGG DUCK FARMERS IN DESA KOLAM THROUGH ENHANCING THEIR FINANCIAL MANAGEMENT AND ENTREPRENEURSHIP SKILL Putra, Pasca Dwi
Journal of Community Research and Service Vol. 1 No. 2: July 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i2.9346

Abstract

AbstractThe purpose of community service is for training and counseling to duck farmers to plan and market their business to be better and can compete in the business world. In addition, the importance of financial management and entrepreneurship helps the farmers to plan their finances and marketing so that people can know the potential they have and see opportunities to develop the livestock business. The results of this dedication show that training and counseling of financial and entrepreneurial management helps farmers in financial planning such as feed and maintenance costs incurred, calculate the reasonable selling price of eggs, and plan future activities in developing the livestock business. Due to background education of farmers not from financial, so deep enough approach is required in explaining financial management and entrepreneurship as well as simple submission so that farmers can more easily understand the application of financial management concepts and entrepreneurship in the business world.Keywords: Financial Management, Entrepreneurship, Duck Farmers, Desa Kolam
THE ACTUALIZATION OF THE INCREASED COMPETITIVENESS OF OIL PRODUCTS RUB HERBACEOUS TRADITIONALLY THROUGH BRANDING AND CERTIFICATION OF PRODUCT QUALITY ASSURANCE UMK RAMBAL DELI IN KECAMATAN GALANG Thohiri, Roza; Zainal, Andri; Putra, Pasca Dwi; Suharianto, Joko
Journal of Community Research and Service Vol. 3 No. 1: January 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i1.14430

Abstract

The activities of the CPM with the title of œthe Actualization of the Improvement of the Competitiveness of the Product Oil Scrub Traditional Herbs Through Branding and Certification Guarantee the Quality of Products UMK Rambal Deli in District Girders this is focused on penuntasan 3 (three) problems specific be problem specific namely (1) Absence of the actualization of the knowledge explicit (explicit knowledge) in the product oil rub the traditional herbs that is produced; (2) product competitiveness the relative weakness with the management of production, marketing and finance is still traditional and; (3) the Body efforts yet there the body order official and permit the efforts which have not yet registered. Partners involved in the activities of the CPM this is the UMK Rambal Deli led by Mr. Agus Hidayat. UMK is located in the Street Sergeant M. Arifin gg. Muslim Lk. II wards Girders of the City, Subdistrict Girders, Regency of Deli Serdang. As an alternative solution for the settlement of the problem referred to consists of: (1) documentation of the profile and the formula of the products in print and electronic; (2) modernization and amplification of diffuse marketing: finishing and marketing system, and; (3) the assitance management certificate stand SME and business licenses. The activities of the CPM this will produce some external of them: The Proceedings, the Application of ABOUT and Product Innovation, draft pocket book, assitance management certificate stand order and clearance order.Keywords: SME, Certificate of Incorporation, Business license, Packaging.
AIR BRUSH TECHNOLOGY, WEBSITE BRANDING AND CASH FLOW MANAGEMENT IN J-ART MEDAN Thohiri, Roza; Harahap, Khairunisa; Maulana, Bagoes; Zainal, Andri; Putra, Pasca Dwi
Journal of Community Research and Service Vol. 3 No. 2: July 2019
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v3i2.15979

Abstract

This dedication activity is focused on solving the problems that become priority problems, namely the lack of application of appropriate technology tools that can accelerate the process of coloring art products, and good and standardized management and financial strategies and website creation. The partners involved in this activity are J-Art SMEs led by Mr. Faisal Walad. This UMKM is located at Jalan Umar Gg. Karsidi No.70, Glugur Darat I Village, Medan Timur District. The service activities referred to are the provision and assistance of the use of wind compressor machines and spray guns, good management assistance and assistance of manual and electronic financial reports and the provision of website branding. This activity also resulted in several outcomes in the form of TTG implementation, management and financial assistance and a commercial website.Keywords: Air Brush; Management; Finance; Website.
THE HEDONISM LIFESTYLE, FINANCIAL LITERACY AND FINANCIAL MANAGEMENT AMONG BUSINESS EDUCATION STUDENTS TO FINANCIAL MANAGEMENT Putra, Pasca Dwi; Harahap, Khairunnisa; Rahmah, Seline Suci
Journal of Community Research and Service Vol. 4 No. 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18287

Abstract

The problem of this research is the poor management of student finances. This study aims to determine how much influence the lifestyle of hedonism and financial literacy on student financial management. The population of this study includes all of the Business Education students batch of 2017 with a sample of 90 respondents. The research instrument test uses the validity and reliability test carried out with the SPSS 22 for Windows software application. Research data analysis techniques: normality test, linearity test, multicollinearity test, multiple linear, F-test using the SPSS software application. The result of this research show that hedonism lifestyle has a negative and significant effect on student financial management; financial literacy has a positive and significant effect on student financial management. The results of this study indicate that there is a significant influence on the lifestyle of hedonism and financial literacy on student financial management, both partially and simultaneously. Keywords: Hedonism Lifestyle; Financial Literacy; Financial Management.
Pengaruh Literasi Digital Dan Gaya Mengajar Terhadap Kualitas Pembelajaran Siswa Akuntansi Di SMK Swasta Dwi Tunggal Tanjung Morawa Janadiyah, Fadillah; Darma, Jufri; Hanu, La; Putra, Pasca Dwi; Sitompul, Haryani Pratiwi
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study was conducted to examine the level of influence of digital literacy skills and teaching styles on the quality of learning. The study began with preliminary research through observation, interviews, and the distribution of preliminary questionnaires to students. This study used a quantitative approach with a population of all 166 students in grades X, XI, and XII majoring in Accounting at SMK Swasta Dwi Tunggal Tanjung Morawa in the 2025/2026 academic year. The sample was determined using simple random sampling. Data collection was conducted using a questionnaire designed based on indicators of digital literacy, teaching style, and learning quality. The data was processed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method supported by the SmartPLS application, which included testing the measurement model through validity and reliability tests, as well as testing the structural model through path coefficient analysis and bootsrapping to test the hypothesis. The test results showed that digital literacy had a significant effect on learning quality with a p-value of 0.000 < 0.05. In addition, teachers' teaching styles were also proven to have a significant effect with a p-value of 0.000 < 0.05. These findings imply that improving digital literacy skills and varied, interactive, and effective teaching styles by teachers can be an important strategy in improving learning quality. Therefore, schools and educators need to optimize the use of digital technology in learning and develop innovative teaching methods to create a more effective learning process and improve student engagement and understanding.
Do Digitalization and Green Entrepreneurship Affect Firm Value of Micro, Small and Medium Enterprises (MSMES)? Putra, Pasca Dwi; Zainal, Andri; Harahap, Khairunnisa; Agusti, Ivo Selvia; Saputra, Hendra; Thohiri, Roza; Afrida, Fenny
Jurnal Administrasi Bisnis Vol 14, No 2 (2025)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v14i2.69571

Abstract

The purpose of this study is to examine the potential of digitalization and green entrepreneurship to enhance the value of Micro, Small and Medium Enterprises (MSMEs) in Medan City. The research was conducted with MSMEs in the city of Medan. The study involved 146 respondents. The objective of this study is to test a hypothesis using a structural equation model, with the SmartPLS 3.2.8 application being utilized to facilitate this process. Prior to hypothesis testing, the data must first be subjected to a process of validity and reliability testing. The findings of this study indicate that the implementation of digitalization and green entrepreneurship has the potential to enhance the value of MSMEs. Furthermore, the implementation of green entrepreneurship will motivate companies to adopt digitalization. The implementation of digitalization and green entrepreneurship will assist MSMEs in competing and innovating through the utilization of technology and broader marketing strategies, while also prioritizing environmental protection.
Optimalisasi Pengelolaan dan Peningkatan Pendapatan UMKM Budidaya Ikan Lele di Kabupaten Asahan Putra, Pasca Dwi; Budiarta, Kustoro; Mustaqim, Mustaqim
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 6 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Mitra Pengabdian kepada Masyarakat (PKM) ini merupakan pelaku usaha budidaya ikan lele yang baru memulai usaha di bidang perikanan yang beralamat di Dusun V Desa Silo Lama Kecamatan Silau Laut Kabupaten Asahan. Hasil panen pertama kali mengalami kerugian yang signifikan dikarenakan beberapa faktor yang mempengaruhinya. Berdasarkan hasil survey permasalahan prioritas kedua mitra adalah mitra tidak memiliki pengetahuan, keterampilan dan pengalaman budidaya ikan lele; tidak ada catatan laporan keuangan; kerugian karena budidaya ikan lele di kolam tanah tidak memakai terpal atau keramba. Kegiatan pendampingan yang diberikan kepada mitra adalah pendampingan dan pelatihan manajemen usaha sektor produksi, sumber daya manusia, keuangan dan pemasaran; pendampingan dan pelatihan budidaya ikan lele menggunakan keramba pada kolam tanah, pemberian keramba apung dan bibit ikan lele. Luaran yang dicapai pada kegiatan PKM ini, yaitu: laporan akhir; publikasi artikel pada jurnal nasional terakreditasi Sinta; publikasi video kegiatan di laman YouTube LPPM UNIMED; publikasi media massa online; HKI laporan pkm; keramba ikan; bibit ikan lele; dan peningkatan level keberdayaan mitra dalam kesejehteraan masyarakat.
Co-Authors Afrida, Fenny Andri Zainal Ardila, Syifa Milliana Budiarta, Kustoro Duma, Yesika Farza, Tengku Citra Nisa Hanu, La Harahap, Khairunisa Harahap, Khairunnisa Hendra Saputra Ivo Selvia Agusti Janadiyah, Fadillah Jufri Darma Maulana, Bagoes Mustaqim Mustaqim, Mustaqim Rahmah, Seline Suci Ritonga, Aslam Naufal Arrahman Sitompul, Haryani Pratiwi Suci Frisnoiry Suharianto , Joko Thohiri, Roza Yerisma Welly