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Pengaruh Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Net Interest Margin (NIM), Arus Kas Terhadap Profitabilitas Pada Perusahaan Jasa Persektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2018-2021 Nina Purnasari; Anggi Angel Christine Nainggolan; Roli Arif Sianturi; Rini Herliani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): 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.v4i4.2152

Abstract

Penelitian ini dilakukan untuk gmenguji apakah Capital Adequancy Ratio (CAR),Loan to Deposit Ratio (LDR), Net Interest Margin (NIM) gdan Arus Kas Memiliki pengaruh terhadap Profitabilitas pada Perusahaan Jasa persektor Perbakan yang gterdaftar yang gterdapat di Bursa Efek Indonesia Periode 2018-2021. Populasi dalam penelitian ini sebanyak 45 perusahaan, dangan gmemilih sampel menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 35 perusahaan. Pendekatan yang dilakukan di penelitian ini adalah penelitian kuantitatif, dengan metode regresi linier berganda.menggunakan t-statistik untuk menguji signifikan parsial serta f-statistik untuk menguji kebeartian pengaruh secara bersama-sama dengan level signifikan 5%. Selain itu juga dilakuakn guji asumsi klasik yang meliputi uji normalitas, uji multikolineritas,uji heterosedastisitas dan uji gautokorelasi. Berdasarkan hasil gpenelitian gmenunjukan bahwa secara parsial Capital Adequancy Ratio (CAR) gberpengaruh dan sig terhadap Profitabilitas, sedangkan Loan to Deposit Ratio (LDR), Net Interest Margin (NIM) gdan Arus Kas tidak berpengaruh dan tidak sig terhadap Profitabilitas.
The IMPLEMENTASI MODEL CPS DENGAN METODE MIND MAPPING UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH DAN HASIL BELAJAR SISWA AKUNTANSI Malau, Marshanda Cristina Sari; Gary Ganda Tua Sibarani, Choms; Aida Silalahi, Sondang; Herliani, Rini
Jurnal Tunas Pendidikan Vol. 7 No. 1 (2024): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v7i1.2294

Abstract

Problem-solving abilities and student learning outcomes are essential things to pay attention to in learning. This research aims to describe the effectiveness of applying the Creative Problem-Solving model assisted by the mind mapping method in improving problem-solving abilities and learning outcomes in tax administration subjects with the subject matter of Corporate Income Tax payable. The research was carried out using the classroom action research method in two cycles. Each cycle consists of two meetings, divided into four stages: planning, action, observation, and reflection. The subjects of this research were students of XI AKL 2 SMK Negeri 1 Pematangsiantar, totalling 33 students. The data collection techniques used in this research are observation and tests. The percentage of the average value of problem-solving ability in cycle I was 60.60% and increased in cycle II to 88.75%. Meanwhile, for student learning outcomes in cycle I, the percentage of classical completion was 48.4%; in cycle II, it increased to 100%. So, the Creative Problem-Solving model assisted by the Mind Mapping method can improve problem-solving abilities and student learning outcomes.
Pengaruh Efikasi Diri dan Kompetensi Kepribadian Guru Terhadap Hasil Belajar Jurnal Penyesuaian Melalui Motivasi Belajar Sari, Dwi Nur Indah; Zainal, Andri; Ruslan, Dede; Sriwedari, Tuti; Herliani, Rini
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.19255

Abstract

Tujuan penelitian ini untuk menguji pengaruh efikasi diri dan kompetensi kepribadian guru terhadap hasil belajar jurnal penyesuaian melalui motivasi belajar. Populasi dan sampel di penelitian ini ialah semua siswa kelas X AKL SMK Negeri 1 Binjai sebanyak 71 siswa. Pengumpulan data dilaksanakan dengan kuesioner dan soal tes jurnal penyesuaian. Data penelitian diolah melalui analisis jalur dengan SPSS dan uji sobel. Hasil penelitian memperlihatkan adanya pengaruh langsung efikasi diri sebesar 0.915, kompetensi kepribadian guru sebesar 0.710, dan motivasi belajar sebesar 0.658 terhadap hasil belajar jurnal penyesuaian. Serta adanya pengaruh tidak langsung efikasi diri terhadap hasil belajar jurnal penyesuaian melalui motivasi belajar sebesar 0.305 dan pengaruh tidak langsung kompetensi kepribadian guru terhadap hasil belajar jurnal penyesuaian melalui motivasi belajar sebesar 0.407.
THE IMPACT OF TOP MANAGEMENT SUPPORT AND ORGANIZATIONAL STRUCTURE ON ACCOUNTING INFORMATION SYSTEMS QUALITY Darma, Jufri; Nurwendari, Weny; Sriwedari, Tuti; Herliani, Rini
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12863

Abstract

This study aimed to investigate how the quality of accounting information systems in higher education institutions in North Sumatra is influenced by the organizational structure and the support from top management. A survey involving 67 participants, who are users of accounting information systems at colleges in North Sumatra, was conducted. Data was gathered through the administration of a questionnaire. The collected data was analyzed using Structural Equation Modeling with a Partial Least Square approach, utilizing the Smart-PLS software. The findings of the study provided empirical evidence indicating that both top management support and organizational structure significantly impact the quality of accounting information systems in higher education institutions located in North Sumatra.
THE EFFECT OF PARTICIPATION INTENSITY, LECTURER CHARACTERS, AND LEARNING ENVIRONMENT ON STUDENT ACHIEVEMENTS OF ACCOUNTING EDUCATION STUDENTS AT MEDAN STATE UNIVERSITY Herliani, Rini; Sinaga, Sesdian Dwi; Simanjuntak, Novi Catarina; Nasir, Muhammad
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.v4i1.18528

Abstract

This study aims to determine the driving factors of class participation in the achievement of Accounting Education students in the 2015 and 2017 Faculty of Economics, the State University of Medan in Accounting learning. This study uses the Ex-post Facto method, with a total population of 203 people and a sample of 135 students. In this study, data collection techniques are using a questionnaire. Data analysis techniques used were descriptive statistics, the classic assumption test, and multiple regression. The results of hypotheses tests indicate that class participation, lecturer character, learning environment, and peer interaction simultaneously do not affect academic achievement. The R Square value of 0.093, which indicates that academic achievement is influenced by the variable class participation and parenting parents by 9.3%, the remaining 90.7% is influenced by other variables not examined in this study. Keywords: Class Participation; Lecturer Character; Learning Environment; Peer; Academic Achievement.
ESTABLISHING A TEACHING PRACTICE PROCESS THROUGH TRAIN THE TRAINER PROGRAM IN THE SINABUNG VOLCANO’s EXCLUSION ZONE: A QUALITATIVE CASE STUDY IN MARDINGDING VILLAGE AT THE DISTRICT OF KARO Sibarani, Choms Gary Ganda Tua; Zainal, Andri; Herliani, Rini
Journal of Community Research and Service Vol 2, No 2: July 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i2.13158

Abstract

AbstractThis paper discusses the outcomes resulted from efforts in optimizing the implementation of a teaching practice process in a current/post-disaster area. The purpose of this study is to implement the Train-the-Trainer program for local youth as educational agents to pupils in Mardingding Village and in other villages around those affected by the disaster so that the learning spirit of students is maintained. Based on the data analysis using the rapid mapping method with the Rapid Spiral Boehm model, it can be concluded that the implementation and existence of the Train the Trainer program has a positive influence on students' interest in learning activities that are not only focused on activities within the school but also outside the school. The relatively good achievement of learning outcomes after the implementation of the train the trainer program underscores interesting findings in which regions experiencing disasters can still meet learning outcomes with all the inherent limitations of the condition of the affected area. This applied research has limitations, namely focusing on qualitative data analysis so that the interpretation of the findings obtained also has relatively specific implications for the coverage of the Mardingding Village area in the Tiganderket District in Karo District.Keywords: Train the Trainer Program, Teaching Practice Process, Disaster Area, Mardingding Village, Rapid Spiral Boehm.
AN INTRODUCTORY OF PRODUCT INNOVATION AND MARKETING STRATEGY INTO SHELL WASTE-BASED SOUVENIR CRAFTS INDUSTRY IN THE CITY OF TANJUNG BALAI Nurhayani, Ulfa; Azis, Adek Cerah Kurnia; Nasution, Akmal Huda; Herliani, Rini; Purba, Erni Luxy
Journal of Community Research and Service Vol 2, No 2: July 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i2.13154

Abstract

AbstractThe condition of the many shellfish wastes in Tanjung Balai City in North Sumatra Province makes a concern to the "Karya Working Group" as a part of Prosperous Family Income Improvement Business Group (an initiative from Indonesia’s National Family Planning board to improve family welfares; abbreviated as UPPKS) led by Mrs. Khalijah. The productivity of the Karya working group can be optimized considering that there are quite a lot of orders that have not been able to be fulfilled by them. Some of the obstacles in the management of this seashell handicraft business include the manual rinsing of seashells resulting in a long waiting time for further processing of production with the use of the same workforce; order-based marketing and relatively limited product innovation. In some aspects, similar shell craft products produced by competitors, especially in Java, have relatively better quality considering the products in question have been produced to scale exports to foreign countries. This mentoring activity in the management of product business managed by UPPKS Karya consisted of the use of technology for clamshell cleaning, assistance in utilizing e-marketing through social media and a more varied range of products that have contributed to increased effectiveness and efficiency in the production and marketing of handicraft products from clamshell waste produced by the Work UPPKS. In the future, UPPKS Karya's technological literacy is expected to continue to be able to increase its creativity through the exploration of product designs inspired by cyberspace for improving the competitiveness of products produced.Keywords: Shell Waste, Souvenir Crafts, E-Marketing, Tanjung Balai.
TOWARD ESTABLISHING A SUSTAINABLE TOURISM ON THE TALIMBARU VILLAGE IN THE KARO REGENCY Herliani, Rini; Zainal, Andri
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.v3i2.15951

Abstract

This article aims to present a descriptive analysis related to the Embung Talimbaru Ecotourism Area (ETEA). The development of this ETEA refers to the actualization of the Talimbaru Village Mid-Term Development Plan (RPJMD) for 2016-2021 which has the potential for the realization of an ecotourism area that is not only suitable to support the Lake Toba Geopark Area, but also as the next New Bali program. Previous studies have highlighted the importance of strengthening the capacity of local communities in the development of community-based tourism that was characteristic of the previous era of tourism in Karo District. The priority issues that underline the importance of implementing business management and good governance in Village Owned Enterprise (known as BUMDES) activities, especially with the acceleration of the management of the ETEA as a leading local nature tourism object. In addition, the success of the sustainable management of the ETEA will be largely determined by the competence and professionalism of the human resources and infrastructure of the associated tourism village management ecosystem. Strategic actualization of the embodiment of a descriptive approach to the development of ETEA is presented in detail in the discussion segment toward preparing for Community Service program in both mono and multi-year schemes. Keywords: community-based tourism; descriptive approach; Embung Talimbaru Ecotourism Area; Community Service Program; Karo.
Smart Content Learning Based on Case Methods Haryadi, Haryadi; Herliani, Rini; Sitompu, Haryani Pratiwi
International Conference on Sciences Development and Technology The 2nd ICoSDTech 2022
Publisher : International Conference on Sciences Development and Technology

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

Abstract

Intelligent content refers to various digital learning materials developed by Artificial Intelligence with various types of applications. Smart content implies different types of virtual content, which includes digital guides from textbooks, images, graphics, audio, video, spreadsheets, and interactive. The motive of this studies is to create an utility of highbrow studying content material primarily based totally at the case method. This research is development research (R&D) according to the ADDIE model (analysis, design, development, implementation, evaluation). The subjects of this study were students of the Accounting Education Course of the Business Feasibility Course. Product validity is shown from the results of expert validation by achieving very valid criteria for learning content application media. The practicality of the product is measured using the response instruments of lecturers and students, and the effectiveness of the product is seen from the results of the posttest conducted during field trials. As a result, the application of intelligent learning content based on the case method was shown to be effective, practical, and effective in enhancing learning effectiveness. This proves that the application of a case method-based intelligent learning content is effectively used.
Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education Nurhayani, Ulfa; Silalahi, Sondang Aida; Nurwendari, Weny; Herliani, Rini
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2413

Abstract

This research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development.