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All Journal Indonesian Journal of Nursing Research (IJNR) JURNAL MUTIARA MANAJEMEN International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Bisnis Eka Prasetya International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Manajemen, Bisnis dan Kewirausahaan Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan HENGKARA MAJAYA Jurnal Pajak dan Analisis Ekonomi Syariah Journal of Biotropical Research and Nature Technology
Rukmini
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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MARKETING STRATEGY AND FINANCIAL LITERACY IN CONTEMPORARY COFFEE BUSINESSES IN MEDAN CITY Fadila Zikri; Rina Asnita Damanik; Rosmawati Br Sipayung; M Ramadhani Syah Chandra; Fauzan Ananda H; Rukmini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3499

Abstract

The contemporary coffee business in Medan City is experiencing significant growth in line with the increasing lifestyle of urban people who make coffee not only as a consumption need, but also as part of social and lifestyle trends. This study aims to examine in-depth the marketing strategies applied by contemporary coffee businesses and how the level of financial literacy affects the management and sustainability of their businesses. The research used a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with several coffee business owners and managers in Medan City, direct observation in the field. The results showed that although most business owners have been able to effectively utilize modern marketing strategies to increase brand visibility and sales volume, there are significant weaknesses in terms of business financial management. The low level of financial literacy means that many businesses do not have systematic financial reports, have difficulty separating personal and business finances, and have difficulty planning for business expansion. Therefore, improvement efforts are needed through training, workshops, and mentoring from related institutions. The integration of innovative marketing strategies with good financial management is believed to optimize the competitiveness and sustainability of contemporary coffee businesses Medan City.
Kerusakan Motor Listrik pada Pompa Freshwater Generator di atas Kapal MT. Transko Arafura Kasri, Ahmad Rifa’i; Rukmini; Nursyam; Sa’pang, Ariswanto; Nasaruddin, Nurlely
Hengkara Majaya Vol. 6 No. 1 (2025): Maret
Publisher : Politeknik Pelayaran Barombong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61759/hmj.v6i1.96

Abstract

An electric motor is an electrical machine device that uses electromagnetic principles to convert electrical energy into mechanical energy. This mechanical energy is used as a driving force in the auxiliary mecchinery on board. There are many causes of damage to electric motors and the impact on the operating system can be disrupted. Some of the causes of damage to electric motors are heat, dirt, humidity, vibration and electricity quality. Other causes are usually poor maintenance and less than optimal cleaning. The aim of this research is to find out the causes of damage to electric motors on ships and to find out how to prevent damage to electric motors. Data collection methods used field methods, literature and interviews using descriptive qualitative data analysis techniques and obtained results on factors that caused damage to electric motors on MT ships. Transko Arafura, Factors that cause damage to electric motors on MT ships. Transko Arafura, namely vibrations in the electric motor due to damage to the worn ball bearing and shaft so that the shaft is not balanced. Prevents damage to the electric motor on the MT ship. Transko Arafura is by replacing the ball bearing with a new one and refacing the shaft by turning. ABSTRAK Motor listrik merupakan perangkat mesin lisrik yang menggunakan prinsip elektromagnetik yang mengubah enegi listrik menjadi energi mekanik. Energi mekanik tersebut dimanfaatkan sebagai tenaga penggerak pada permesinan bantu di atas kapal. Kerusakan motor listrik banyak penyebabnya dan dampaknya sistem operasi dapat terganggu. Beberapa penyebab kerusakan motor listrik adalah panas, kotor, lembab, vibrasi dan kualitas listrik. Penyebab lain biasanya faktor pemeliharaan yang kurang baik dan pembersihan kurang maksimal. Tujuan penelitian ini yaitu dapat mengetahui penyebab kerusakan pada motor listrik di kapal dan dapat mengetahui cara mencegah terjadinya kerusakan pada motor listrik. Metode pengumpulan data dengan metode observasi, wawancara dan dokumentasi dengan teknik analisis data kualitatif deskriptif dan diperoleh hasil faktor yang menyebabkan kerusakan pada motor listrik di atas kapal MT. Transko Arafura yaitu adanya getaran pada motor listrik karena kerusakan pada ball bearing dan shaft yang aus sehingga shaft tidak balance, mencegah terjadinya kerusakan pada motor listrik di atas kapal MT. Transko Arafura yaitu dengan mengganti ball bearing dengan yang baru dan refacer pada shaft dengan pembubutan.
THE IMPACT OF LIQUIDITY RATIO, SOLVENCY, AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF PT. PANJI ANUGERAH SENTOSA MEDAN DURING 2022-2024 Muhammad Dimas Alfahri; Toni Hidayat; Rukmini; Muhammad Dani Habra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.256

Abstract

This study aims to analyze the influence of liquidity, solvability, and profitability on the financial performance of PT. Panji Anugerah Sentosa Medan during the 2022–2024 period. The research employed a quantitative approach using secondary data in the form of financial statements, with a total sampling technique. The analytical methods used include classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, F-test (simultaneous), t-test (partial), and the coefficient of determination (R²). The normality test results indicated that the residuals were normally distributed (Asymp. Sig. = 0.200 > 0.05), the multicollinearity test showed no correlation among the independent variables (VIF < 10), and the heteroscedasticity test confirmed that the model was free from heteroscedasticity issues (Sig. > 0.05). The F-test yielded an F value of 13.203 > F table 2.891 with a significance level of p = 0.000, indicating that liquidity, solvability, and profitability simultaneously have a significant effect on financial performance. Partially, the t-test results showed that liquidity had a significant negative effect on financial performance (|-2.625| > 2.3452 and Sig. = 0.013 < 0.05), profitability had a significant positive effect (3.396 > 2.3452 and Sig. = 0.002 < 0.05), while solvability had no significant effect (0.035 < 2.3452 and Sig. = 0.972 > 0.05). The adjusted coefficient of determination (Adjusted R²) was 0.511, indicating that 51.1% of the variation in financial performance is explained by the three independent variables.
MARKETING STRATEGY AND FINANCIAL LITERACY IN CONTEMPORARY COFFEE BUSINESSES IN MEDAN CITY Fadila Zikri; Rina Asnita Damanik; Rosmawati Br Sipayung; M Ramadhani Syah Chandra; Fauzan Ananda H; Rukmini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.258

Abstract

The contemporary coffee business in Medan City is experiencing significant growth in line with the increasing lifestyle of urban people who make coffee not only as a consumption need, but also as part of social and lifestyle trends. This study aims to examine in-depth the marketing strategies applied by contemporary coffee businesses and how the level of financial literacy affects the management and sustainability of their businesses.The research used a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with several coffee business owners and managers in Medan City, direct observation in the field. The results showed that although most business owners have been able to effectively utilize modern marketing strategies to increase brand visibility and sales volume, there are significant weaknesses in terms of business financial management. The low level of financial literacy means that many businesses do not have systematic financial reports, have difficulty separating personal and business finances, and have difficulty planning for business expansion. Therefore, improvement efforts are needed through training, workshops, and mentoring from related institutions. The integration of innovative marketing strategies with good financial management is believed to optimize the competitiveness and sustainability of contemporary coffee businesses Medan City.
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset Dan Pertumbuhan Penjualan Terhadap Stuktur Modal Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Musyayada, Afina Zahida; Rukmini; Ningsih, Suhesti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.123

Abstract

This study aims to analyze the effect of firm size, asset growth, and sales growth on capital structure in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research population consisted of 30 companies, from which 20 firms were selected as samples using purposive sampling. Data were obtained from annual financial reports and analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and the coefficient of determination. The results show that firm size and sales growth have a significant positive effect on capital structure, while asset growth has no significant effect. These findings support the trade-off theory, which explains that larger firms have easier access to external financing, and the pecking order theory, which suggests that sales growth increases the need for external funding. The implication of this study is that healthcare companies should consider firm size and sales performance when making capital structure decisions.
Analisis Efektivitas Dan Efisiensi Penggunaan Aplikasi E-Faktur Dalam Prosedur Pembuatan Faktur Pajak Dan Pelaporan SPT Masa PPN Pada PT. XYZ Suci, Hastidar Puspa Lenia; Samanto, Hadi; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.135

Abstract

This study aims to analyze the effectiveness and efficiency of the e-Faktur application in tax invoice issuance and VAT periodic return reporting at PT. XYZ. A qualitative descriptive approach was employed using interviews, observations, and document analysis. Effectiveness was measured through three indicators—accuracy of use, usefulness, and goal attainment—while efficiency was assessed through seven indicators including time, labor, and cost savings, accuracy, data security, reduced storage needs, and reporting convenience. The findings show that the effectiveness of e-Faktur reached 66.7%, categorized as moderately effective, where accuracy and usefulness were achieved but goal attainment was not optimal due to unstable internet connectivity. Meanwhile, efficiency reached 85.7%, categorized as efficient, with major advantages in saving time, cost, and storage space, although reporting convenience was still hindered by technical issues. These results highlight that e-Faktur contributes more significantly to efficiency than effectiveness, while also underlining the need for infrastructure improvements to optimize its benefits.
THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
Implementasi Tax Planning PPH Badan Atas Peredaran Bruto Sesuai PP No 55 Tahun 2022: (Studi Kasus PT. XYZ) Fauziyyah, Ulfah; Suprihati; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.142

Abstract

This study aims to analyze, evaluate, and compare the efficiency of corporate income tax burdens between the application of the Final Income Tax rate of 0.5% under Government Regulation No. 55 of 2022 and the general corporate tax rate stipulated in Article 17 with the facility of Article 31E of the Income Tax Law at PT. XYZ, a printing company with annual gross turnover below IDR 4.8 billion. The research employs a descriptive qualitative approach using the company’s 2022 financial statements and related tax documents as primary data. The results reveal that applying the final tax rate leads to tax payable of IDR 8,370,000, significantly lower than the general rate of IDR 20,976,395, creating a difference of IDR 12,606,395. In addition to financial efficiency, the final tax rate offers administrative simplicity as it does not require complex fiscal reconciliation. Nevertheless, the use of the final tax rate is limited to three years for limited liability companies, meaning the firm must prepare strategies for transitioning to the general tax regime in the future. These findings highlight that lawful and strategic tax planning is crucial to enhance financial efficiency while ensuring long-term compliance.
Co-Authors Ahmad Taufik Lubis Alistraja Dison Silalahi Amalia, RA. Hoetari Tirta Amelia Anggia Sari Lubis, Anggia Sari Anggraeni, Sindy Maullina Annisa Agustiningsih Arifin, Dinar Azizah Cahyaningsih, Nita Cita Ayni Putri Silalahi Dewi Kartika Dwi Yuniar Ramadhani Fadila Zikri Fatiqin, Awalul Fauzan Ananda H Fauziyyah, Ulfah Hadi Samanto, Hadi Harahap , Nur Ain Hidayat, Toni Ihsan, Fahri Intan Elisya Kasri, Ahmad Rifa’i Khirunnisa Fanjava Krisnawaty, Vera Larasati, Diva Sukma Lestari, Aneke LMS Kristiyanti, LMS LMS. Kristiyanti Lutvi Noviyanti M Ramadhani Syah Chandra Ma'ruf, M. Hasan Made Alet, I Marpaung, Rosa Nurulita Miran Mohd. Idris Dalimunthe Muhammad Dani Habra Muhammad Dimas Alfahri Muhammad Rafi Lubis Munawaroh Musyayada, Afina Zahida Nasaruddin, Nurlely Nenny Nursyam Oma Nuryanto Pasaribu, Aria Masdiana Perdanawati , Sri Laksmi Rahmat, Muhammad Ramadani, Putri Ramadhan Cik, Muhammad Rizky Ramadhanu , Fickry Rina Asnita Damanik Riska Aulia Saragi Rosmawati Br Sipayung Safina, Wan Dian Sa’pang, Ariswanto Shafrina Nurhasanah Siregar, Horia Sri Laksmi Pardanawati Suci, Hastidar Puspa Lenia Suhaila Husna Samosir Suhesti Ningsih, Suhesti Sunarti, Riri Novita Suprihati Syamsu Taufik Gusnaldi Toni Hidayat Tumanggor, Mutawaqil Bilah Uci Adinda Utomo, Indra Vidia, Indri Yudi Satria Yulia Wulan Dari Yusmalinda