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Wirananda, Henny Andriyani
Universitas Muslim Nusantara Al-Washliyah
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN DAN FUNGSI ANGGARAN PENJUALAN PADA PERUSAHAAN DAGANG ATAU JASA: PEMASARAN, KEUANGAN DAN EKONOMI (LITERATURE REVIEW MSDM) Rizki Hidayah Nasution; Fachrun Nissa; Henny Andriyani Wirananda
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran penjualan merupakan alat penting dalam perencanaan dan pengendalian kegiatan perusahaan dagang maupun jasa. Artikel ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi peran dan fungsi anggaran penjualan dari aspek pemasaran, keuangan, dan ekonomi. Penelitian terdahulu berperan penting dalam artikel ilmiah. Dengan adanya riset terdahulu memperkuat teori dan fenomena yang saling berhubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa yaitu: Pemasaran, Keuangan dan Ekonomi, suatu studi literatur Manajemen Sumberdaya Manusia. Dan tujuan didalam penulisan artikel ini adalah membangun hipotesis pengaruh antar variabel untuk dapat digunakan pada riset setelahnya. Hasil artikel literature review ini adalah sebagai berikut: 1). Pemasaran berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa; 2). Keuangan berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa: dan 3). Ekonomi berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa:.
ANALYSIS OF OPERATING EXPENSES BUDGET AS A COST CONTROL TOOL IN COMPANIES Halimah Nasution; Henny Andriyani Wirananda; Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

The operating expense budget is a crucial component of a company's financial planning and control. A well-prepared budget can assist management in controlling operational costs, ensuring efficient and effective company operations. This study aims to analyze the role of the operating expense budget as a tool for controlling company operational costs and identify the obstacles encountered in its implementation. The research method used is qualitative descriptive research with a literature review approach. The results indicate that the operating expense budget plays a significant role in helping management plan, control, and evaluate the company's operational performance. However, budget effectiveness is still influenced by the accuracy of planning, management commitment, and the company's ability to conduct ongoing monitoring and evaluation.
THE ROLE OF THE OPERATIONAL COST BUDGET AS A TOOL FOR CONTROLLING MANAGERIAL PERFORMANCE Mhd.Shafwan Aziz; Henny Andriyani Wirananda; Shita Tiara; Sri Wardany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

This study pays attention to the function of the operational cost budget as a tool to control managerial performance at PT Darmasindo , a company operating in the rubber industry sector that produces semi-finished goods in the form of rubber sap, with data obtained from the period 2022 to 2024. In the highly competitive rubber industry and requires efficient cost management, proper budget utilization is essential to achieve efficiency and effectiveness in operations. The research methodology applied is qualitative descriptive analysis, with data collection through interviews with managers and employees, as well as through analysis of budget documents and performance reports. The findings of the study show that PT. Darmasindo has successfully implemented an operational cost budget well, where this budget not only serves as a planning tool but also as a performance benchmark that assists managers in determining strategic decisions. The implementation of the budget shows a positive impact on managerial performance, including increased efficiency in resource utilization, more effective cost control, and increased overall productivity. However, this study also found several challenges faced by PT. Darmasindo, including changes in fuel prices and uncertainty in operations. This challenge requires quick adjustments and adaptations in managing the budget so that performance is maintained properly.
Pelatihan E-Commerce Untuk Pemasaran Produk Pada SD Negeri 067250 Medan Safina, Wan Dian; Wirananda, Henny Andriyani; Yuliana, Yayuk
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.2771

Abstract

Telah dilakukan pengabdian masyarakat di UPT SD Negeri 067250 Mabar Medan Deli. Permasalahan yang terdapat disini adalah terjadinya minimnya pengetahuan para guru dalam hal penggunaan e-commerce dan banyaknya persaingan produk yang sama dari UMKM menjadi permasalahan khusus pada mitra. Salah satu solusi permasalah tersebut adalah dengan memanfaatkan e-commerce diera digital ini untuk mengembangkan produk UMKM mereka. Kegiatan ini dilakukan dengan metode pendekatan yang ditawarkan untuk menyelesaikan masalah pada kegiatan pengabdian ini adalah sebagai berikut: (1) Metode ceramah untuk tahap pengenalan kewirausahaan dan penggunaan e-commerce (2) Metode diskusi untuk tahap pemahaman kewirausahaan dan penggunaan e-commerce. Efektivitas kegiatan diukur dengan memberikan kuisoner kepada peserta. Hasil yang diperoleh persentase peningkatan pengetahuan dari proses edukasi ini terlihat dari data pengisian kuisioner 90% menunjukkan sangat setuju dan 10% menunjuk setuju terhadap materi edukasi yang diberikan, hal ini menunjukkan kegiatan ini sangat bermanfaat. Melalui kegiatan ini para guru SD Negeri 067250 diharapkan dapat lebih mandiri dalam mengelolah UMKM mereka sendiri maupun UMKM yang dimiliki oleh sekolah itu sendiri supaya nantinya dapat lebih berkembang dan meningkatnya laba dari UMKM tersebut.
PENEGAKAN HUKUM TERHADAP KEJAHATAN SIBER (CYBER CRIME) Henny Andriyani Wirananda
Jurnal Ilmu Hukum dan Keadilan Vol 1 No 1 (2026)
Publisher : CV. Barokah Publsiher

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Abstract

Perkembangan teknologi informasi dan komunikasi telah membawa dampak positif bagi kehidupan masyarakat, namun di sisi lain juga memunculkan berbagai bentuk kejahatan baru yang dikenal sebagai kejahatan siber (cyber crime). Kejahatan siber memiliki karakteristik khusus, seperti lintas batas negara, berbasis teknologi, dan sulit dideteksi, sehingga menimbulkan tantangan serius dalam penegakan hukum. Penelitian ini bertujuan untuk menganalisis penegakan hukum terhadap kejahatan siber di Indonesia serta hambatan yang dihadapi aparat penegak hukum. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa meskipun Indonesia telah memiliki regulasi terkait kejahatan siber, penegakan hukum masih menghadapi berbagai kendala, baik dari aspek substansi hukum, aparat penegak hukum, maupun sarana dan prasarana pendukung. Oleh karena itu, diperlukan penguatan regulasi, peningkatan kapasitas aparat, serta kerja sama lintas sektor dan internasional untuk meningkatkan efektivitas penegakan hukum terhadap kejahatan siber.
The Effectiveness of Budget Simulation Training in Improving Budget Preparation and Control Capabilities in MSMEs: The Role of Management Accounting Mediation Henny Andriyani Wirananda; Sri Fitria Jayusman; Wilda Sri Munawaroh Harahap; Wan Dian Safina
Smart Society Vol. 6 No. 1 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v6i1.1139

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic development; however, many experience high failure rates due to weak financial management capabilities, particularly in budgeting and financial control. Limited understanding of systematic budgeting and the lack of practical financial training often prevent MSME actors from effectively planning and monitoring their financial resources. Strengthening budgeting competencies through structured training interventions is therefore essential to improve the financial sustainability of MSMEs. This study aims to examine the effectiveness of budget simulation training in improving budget preparation and control capabilities among MSME actors, while considering the mediating role of management accounting practices. This study employed a quantitative approach using a one-group pretest–posttest quasi-experimental design. The sample consisted of 112 MSME actors selected through purposive sampling. Data were collected using questionnaires administered twice, namely before the training and four weeks after the intervention. Data analysis was conducted using paired sample t-tests and Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The results show that budget simulation training has a positive and significant effect on budgeting skills (β = 0.347) and management accounting practices (β = 0.642). Management accounting practices also significantly influence budgeting skills (β = 0.468). Furthermore, management accounting practices partially mediate the relationship between training and budgeting skills, with a variance accounted for of 46.4%. These findings suggest that MSME capacity-building programs should integrate simulation-based budgeting training with guidance on the implementation of management accounting systems. This study contributes by integrating Experiential Learning Theory, Contingency Theory, and the Resource-Based View into a unified framework and empirically testing the mediating role of management accounting practices in MSME budgeting training in Indonesia.
Manajemen Dana Wakaf Produktif Dalam Meningkatkan Perekonomian Masyarakat (Studi Kasus Di Bank Wakaf Mikro Pondok Pesantren Mawaridussalam) Melisa Zuriani Hasibuan; Munawaroh Munawaroh; Rizqy Fadhlina Putri; Henny Andriyani Wirananda
AGHNIYA : Jurnal Ekonomi Islam Vol 8, No 1 (2026): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v8i1.30914

Abstract

This study aims to analyze the management of productive waqf funds in enhancing community welfare at the Micro Waqf Bank (BWM) of Pondok Pesantren Mawaridussalam. Employing a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation. Data validity was ensured using source triangulation, technique triangulation, and member checks. The findings indicate that waqf fund management is conducted through four management functions (POAC): planning using the qardhul hasan scheme, organizing operational structures, implementing group-based financing with weekly mentoring, and controlling through regular meetings and reports. Challenges include limited human resource capacity, manual bookkeeping, and low financial literacy among beneficiaries. Strategic solutions include regular training, digitizing the reporting system, and strengthening spiritual values rooted in pesantren culture. The study concludes that systematically managed waqf funds, based on Islamic principles, significantly contribute to empowering the local community’s economy.
Co-Authors Abdul Malik Afni Amelia Aldiansyah, Ferdy Alistraja D Silalahi Alistraja Dison Silalahi Annisa Riski Permata Sari Ardhansyah Putra Hrp Armida Siregar Astuti Br Hutagalung, Camelya Adelyani D Silalahi, Alistraja Dea Laila Puspita Dewi Nurmala Dhea Rahmadani Purba Dison Silalahi, Alistraja Elly Susanti Fachrun Nissa Fadhila Syafitri Fahma, Jerniati Fany Harlianti Fifi Hayrani Siregar Halimah Nasution Handayani, Julia Harahap, M. Guffar Harahap, Yolla Sarah Ananda Harpis, Muhammad Hasibuan, Melisa Zuriani Herliani Herliani Indah Mayang Sari Indah Patmawati Jayanti, Sri Julianto Hutasuhut Junita Putri Rajana Hrp Khairul Azwar Khoiriah Rahmadani Leony Fransiska Agustina Lubis, Yudi Harianto Melisa Zuriani Hasibuan Mhd.Shafwan Aziz Munawaroh Munawaroh Nayesa Afsari Nelly Ervina NIA WATI NIKE AGUSTINA Ningsih, Rahmawati Rahayu Nissa, Fachrun Nur Annisa Putri Nurmala Dewi, Nurmala Ovami, Debbi Chyntia Poppy Marlina Samosir Pratiwi, Devi Purwita Sari Rambe, Mellissa Retno Nela Simanjuntak Reza Hanafi Lubis Rina Sari Riska Wulandari, Riska Rizki Hidayah Nasution Rizqy Fadhlina Putri Rosmilan Pulungan Safina, Wan Dian Salmia Br Sembiring Septiana, Asni Shenni Audi Nadia Shita Tiara Silalahi, Alistraja Dison Sri Fitria Jayusman Sri Fitria Jayusman Sri Hayati, Sri Sri Kumala Dewi Sri Wardany Suhaila Husna Samosir Toni Hidayat Trianto, M. Bayu Wan Dian Safina Wardany, Sri Wibowo, Muhammad Rizaldy Wijaya, Azhari Wilda Sri Munawaroh Harahap Wilda Sri Munawaroh Harahap Yana Kumala Sari Sihaloho Zul Fikri Ananda