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All Journal Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Nursing Research (IJNR) JURNAL MUTIARA MANAJEMEN International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Rekayasa Lingkungan Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Bisnis Eka Prasetya International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Manajemen, Bisnis dan Kewirausahaan Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Dedikasi: Jurnal Pengabdian Kepada Masyarakat 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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Journal of Ekonomics, Finance, and Management Studies Journal of Biotropical Research and Nature Technology Environmental Insight Journal International Journal of Islamic Business Management
Rukmini
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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.
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.
PENGARUH TREND FASHION DAN IMPULSE BUYING TERHADAP KEPUTUSAN PEMBELIAN DI HONGKONG FASHION JL. SISINGAMANGA RAJA SUDIREJO II, KEC. MEDAN KOTA Sarinah Br Hasibuan; Rukmini; Muhammad Hilman Fikri; Zamaluddin Sembiring
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 2 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i2.6042

Abstract

This study aims to identify the impact of fashion trends and impulse buying on consumers' purchasing decisions at Hongkong Fashion, located on Sisingamangaraja Street, Sudirejo II Subdistrict, Medan Kota District. The background of this research stems from the growing phenomenon of consumer behavior in urban communities, particularly among the younger generation, who are often influenced by trends and temporary emotions when purchasing fashion products. The research method applied is quantitative with an associative approach. Data collection was carried out by distributing questionnaires to 93 respondents. Data analysis was conducted using multiple linear regression, including validity and reliability tests, classical assumption tests, t-test (partial), F-test (simultaneous), and coefficient of determination (R²) analysis. The results indicate that the impulse buying variable has a positive and significant effect on purchasing decisions, while the fashion trend variable has a negative but also significant influence. Both variables simultaneously have a significant impact on purchasing decisions, contributing 93.9%. These findings suggest that consumer buying behavior is more influenced by emotional drives and sudden desires than by understanding fashion trends. Therefore, companies are advised to enhance marketing strategies that focus on visual and emotional elements to stimulate impulsive purchases, while still presenting trends that align with the local consumers’ characteristics.
THE EFFECT OF PERCEIVED QUALITY, PERCEIVED SACRIFICE, AND PERCEIVED VALUE ON SATISFACTION WINZA FASHION BOUTIQUE CUSTOMERS (CASE STUDY OF WINZA FASHION BOUTIQUE CUSTOMERS IN DELITUA DISTRICT) Amelia; Arief Hardian; Rukmini; Melisa Zuriani Hasibuan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1254

Abstract

This study aims to examine the impact of perceived quality, perceived sacrifice, and perceived value on customer satisfaction at Winza Fashion Boutique in Delitua. Using a quantitative approach with an associative approach, 96 respondents were selected using the Lemeshow formula . The research instrument has been determined to be reliable and valid based on Cronbach's Alpha (>0.6 ) and validity checks. The results of multiple regression analysis indicate that the independent variables have a positive and significant impact on customer satisfaction, both directly and indirectly. The t-test shows that each variable is significant with a sig <0.05 , while the F-test produces an F-count of 4.317 which is greater than the F-table of 2.704 with a significance of 0.013. The coefficient of determination (R²) of 0.826 indicates that 82.6% of the variation in participant performance can be explained by the independent variables, while the remaining 17.4% is caused by factors outside the study.
Pengaruh Kerja Sama Tim, Komunikasi, dan Komitmen terhadap Kinerja Karyawan di PDAM Tirta Deli Lubis, Imam Khairum Miza; Rukmini; Sembiring, Zamaluddin; Wibowo, M. Rizaldy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.780

Abstract

The purpose of this study was to determine the effect of teamwork, communication and commitment on employee performance at PDAM Tirta Deli either partially or simultaneously. This type of research uses primary data and secondary data. While data collection techniques using observation, questionnaires and interviews. The sample of PDAM Tirta Deli employees is 43 employees. Data analysis techniques using multiple linear regression analysis, hypothesis testing (t test and F test), and the coefficient of determination. The results of this study prove that partially it is known that the t-count of Teamwork (X1) is 2,704 > 1,682, Communication (X2) is 2,309 > 1,682, and Commitment (X3) is 2,158 > 1,622, then H0 is rejected and Ha is accepted, which means it influences Employee performance, and simultaneously it is known that the F-count value is 20,706> F-table 2.85, so there is an influence of teamwork, communication and commitment to employee performance at PDAM Tirta Deli. Keywords: Teamwork, Communication, Commitment, Employee Performance
Co-Authors Abdul Haris Romdhoni Agus Subekti Ahmad Taufik Lubis Alistraja Dison Silalahi Amalia, RA. Hoetari Tirta Amelia Anggia Sari Lubis, Anggia Sari Anggraeni, Sindy Maullina Annisa Agustiningsih Arief Hardian Arifin, Dinar Azizah BUDIYONO Cahyaningsih, Nita Cita Ayni Putri Silalahi Della Hartanti Dewi Kartika Dewi Rahyuni Dwi Yuniar Ramadhani Fadila Zikri Fahri Ihsan Fany Nur Zabrina Fatiqin, Awalul Fauzan Ananda H Fauziyyah, Ulfah Hadi Samanto, Hadi Harahap , Nur Ain Hasibuan, Melisa Zuriani Helma Aprilisa Hidayat, Toni I Made Alet Intan Elisya Jalil, Zulfikar Hi Khirunnisa Fanjava Krisnawaty, Vera Larasati, Diva Sukma Lestari, Aneke LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Imam Khairum Miza Lutvi Noviyanti M Ramadhani Syah Chandra M. Bayu Trianto Ma'ruf, M. Hasan Marpaung, Rosa Nurulita Merliana Dewi Astuti Miran Mohd. Idris Dalimunthe Muhammad Dani Habra Muhammad Dimas Alfahri Muhammad Hilman Fikri Muhammad Rafi Lubis Muhammad Rahmat Munawaroh Musyayada, Afina Zahida Nanda Setiarini Narong Hassanee Nasirudin Nenny Nur Hazizah Umar Nur Iswanto Oma Nuryanto Pasaribu, Aria Masdiana Perdanawati , Sri Laksmi Putri Afriana Yulia Ningsih Ramadani, Putri Ramadhan Cik, Muhammad Rizky Ramadhanu , Fickry Rina Asnita Damanik Riska Aulia Saragi Rizky Bagus Anjana Rosmawati Br Sipayung Safina, Wan Dian Sarinah Br Hasibuan Sembiring, Zamaluddin Shafrina Nurhasanah Siregar, Horia Sri Laksmi Pardanawati Sri Lestari Yuli Prastyatini Suci, Hastidar Puspa Lenia Suhaila Husna Samosir Suhesti Ningsih, Suhesti Sunarti, Riri Novita Suprihati Syamsu Taufik Gusnaldi Toni Hidayat Trismawati Tumanggor, Mutawaqil Bilah Uci Adinda Utomo, Indra Vidia, Indri Wibowo, M. Rizaldy Yudi Satria Yulia Wulan Dari Yusmalinda Yusuf Sabila Rosyada Zamaluddin Sembiring