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All Journal Al-Muzara'ah JMM (Jurnal Masyarakat Mandiri) KITABAH: Jurnal Akuntansi dan Keuangan Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Proceeding International Seminar of Islamic Studies AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) IIJSE Krigan: Journal of Management and Sharia Business Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah) Jurnal El Rayyan: Jurnal Perbankan Syariah
Hastuti Olivia
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Penerapan Activity Based Costing Sebagai Dasar Penentuan Harga Jual Produk UMKM Olivia, Hastuti
TIN: Terapan Informatika Nusantara Vol 1 No 4 (2020): TIN: September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The company organization needs to conduct an analysis of the operational costs needed, with profit and income, the company's organizational operations will continue to run. Likewise with MSMEs which are the most developed organizations in Indonesia today. The role of MSMEs is very important in the economic sector, where MSMEs are the main pillars of economic improvement. The purpose of the UMKM is to get a profit or profit so that the operational process continues. Profit is obtained from product sales minus production costs, so determining the selling price of the product is very important. Prices that are too high will reduce consumer buying interest and prices that are too low will have an impact on profits. Therefore, MSMEs must make efforts such as analyzing the selling price of the product and controlling the costs incurred as a whole in the production process. In this case the economic technique using the Activity Based Costing method has a role in the analysis process to determine the selling price of the product. The ABC method calculates the basic cost of products to determine the selling price of the product
PENGUATAN TATA KELOLA DAN MANAJEMEN KEUANGAN PADA PELAKU USAHA DI KAWASAN WISATA TIGA RAS DANAU TOBA Hartato Rianto; Hastuti Olivia; Aswin Fahmi D.
JMM (Jurnal Masyarakat Mandiri) Vol 4, No 2 (2020): JUNI
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.309 KB) | DOI: 10.31764/jmm.v4i2.2050

Abstract

Abstrak: Kegiatan ini dilakukan di kawasan wisata Desa Tiga Ras Sumatera Utara yang diikuti oleh 20 orang pelaku usaha UMKM. Tujuannya adalah untuk penguatan tata kelola dan manajemen keuangan usaha pada pelaku UMKM. Pelaku usaha mampu mendesain sistem organisasi yang efektif dan efesien, mampu membuat sistem pengendalian mutu, melakukan analisis SWOT, membuat laporan keuangan usaha serta menumbuhkan rasa profesionalisme dan konsistensi dalam berwirausaha. Metode pelaksanaan terdiri observasi dan wawancara, pengkajian dan penemuan solusi, pelaksanaan kegiatan, dan evaluasi. Tim PKM melakukan observasi dengan menyamar sebagai turis domestik serta melakukan wawancara secara nonformal. Tim PKM kemudian mengkaji permasalahan dan menemukan solusi atas masalah tersebut, pada tahap ini Tim PKM memperluas mitra dengan mengundang dosen dari berbagai perguruan tinggi dikota Medan untuk ikut berpartisipasi dalam kegiatan pengabdian kepada masyarakat. Tahap Pelaksanaan kegiatan adalah pelatihan tata kelola dan manajemen keuangan pada para pelaku usaha dikawasan wisata Desa Tiga Ras. Tahap Evaluasi dilakukan untuk mengukur tingkat keberhasilan kegiatan yang telah dilakukan. Hasil pengabdian menunjukkan bahwa telah terjadi peningkatan pengetahuan peserta Abdimas secara signifikan mengenai tata kelola dan manajemen keuangan suatu usaha.Abstract: This activity is done in the tourism area of Tiga Ras North Sumatera which is participated by 20 SMES business people. The goal is to strengthen the governance and financial management of businesses in SMES. Business actors are able to design effective and efficient organizational system, able to create quality control system, perform SWOT analysis, make the financial report of the business as well as foster a sense of professionalism and consistency in entrepreneurial. Implementation methods consist of observations and interviews, assessment and discovery of solutions, implementation of activities, and evaluation. The PKM team conducts observations by posing as a domestic tourist and interformal interviews. The PKM team then examines the issue and finds solutions to the problem, at this stage the PKM team expands its partners by inviting lecturers from various colleges in the city of Medan to participate in community devotion activities. The implementation stage is the training of governance and financial management of business actors in the village of Tiga Ras. Evaluation stage is done to measure the success rate of activity that has been done. The results show that there has been an increase in the knowledge of Abdimas participants significantly on the governance and financial management of a business
Kinerja Keuangan Perbankan Syariah: Tinjauan Dari Intellectual Capital Pada BNI Syariah Hastuti Olivia; Gadis Arniyati Athar; Tia Andrianti Nasution; Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1068

Abstract

This study aims to analyze the effect of intellectual capital (IC) on financial performance at Bank Negara Indonesia (BNI) Syariah. The hypothesis in this study was tested using the variant-based Structural Equation Modeling (SEM) method or Partial Least Square (PLS) involving several variables of intellectual capital (IC) modified for Islamic banking such as iB-VACA, iB-VAHU, iB-STVA. The results showed that iB-VAIC and iB-VACA) had an effect on financial performance. Meanwhile, iB-VAHU has no effect on financial performance, and iB-STVA has a negative effect on financial performance
Penerapan Analisis Roi (Retrun On Investment) Untuk Memprediksi Pendapatan Perusahaan Hastuti Olivia
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

A company that is advanced and successful today is a company that has predicted for a long time even from the beginning of the establishment of a company against the progress and development of its company by knowing and studying several aspects related to the company ranging from knowing the threat, strategy, development and processing of finance very carefully, related to finance is the heart of the company and that determines the running of the company , if the company's finances are unstable it will be very easy to open up the opportunity of the destruction of the company because it is unable to manage the company's finances so that it is not maximal of the usual operating expenses of the company and the cost of income, it is necessary to predict the company's financials against the ability of income generated by a company using ROI analysis that is the length of the retrun on investmaent, the results obtained by the company appear to produce satisfactory profitability in the next five years so that the company can maximize input and output to the company's revenue.
Analisis Kebijakan Keselamatan Dan Kesehatan Kerja (K3) Dan Perencanaan Terhadap Kejadian Kecelakaan Kerja Leli Sundari; Khairul Mufti Rambe; Pangeran Pangeran; Hastuti Olivia
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Publisher : Universitas Muhammadiyah Sumatera Utara

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Abstract

Occupational health safety policies in the workplace are motivated by several factors, namely work accidents that have occurred so far are mostly caused by human factors, in addition to technical/environmental factors, the demand for quality products is associated with technical barriers in the era of globalization of trade, preventing social problems arising from from the lack of application of K3 in the workplace, complying with statutory regulations. In this study, the data used were primary data, namely data obtained directly from interviews with PTPN IV Sawit Langkat Unit in Bandar Jaya Village, Padang Tualang District, Langkat Regency related to the research material, as well as secondary data, namely data obtained by researchers with the existence of intermediary, in the form of evidence, records, or historical reports, both published and unpublished. Sources of data were processed and obtained directly from PTPN IV Langkat Sawit Unit in Bandar Jaya Village, Padang Tualang District, Langkat Regency. The results of the study indicate that (1) The conditions for implementing Occupational Health and Safety (K3) policies and planning for the occurrence of work accidents at PTPN IV Sawit Langkat Unit have been carried out well with several policies in accordance with the regulations set by the company in the articles on Safety. and Occupational Health (K3) of its employees such as providing social security, providing good work equipment and carrying out activities in accordance with applicable regulations. (2) Obstacles in the Implementation of Occupational Safety and Health (K3) Policies and Planning for Work Accident Events at PTPN IV Sawit Langkat Unit in Banjar Jaya Village, Padang Tualang District, Langkat Regency, among others, are the lack of awareness of employees to participate in the BPJS Employment program, lack of committee support - the safety committee formed by the company in reducing the risk of work accidents, there is still a lack of understanding of employees in using work safety facilities in addition to the lack of activeness of employees in following directions related to occupational safety and health programs, there is still a lack of awareness of employees in complying with the provisions set by the company so that there are still employees who do not use safety equipment at work. (3) Efforts made in overcoming obstacles to the implementation of Occupational Safety and Health (K3) policies, PTPN IV Sawit Langkat Unit in Bandar Jaya Village, Padang Tualang District, Langkat Regency is to increase employee awareness to take part in the BPJS employment program, ask for the support of the committees safety measures established by the company in reducing the risk of work accidents, increasing supervision of activities carried out by employees on a regular basis, trying to instill safe habits and ways of working for all employees..
THE IMPLEMENTATION OF ANALYSIS ZAKAT ACCOUNTING STANDARDS AND ACCOUNTABILITY OF FINANCIAL REPORTS Hastuti Olivia; Ahmad Qorib; Nurlaila Nurlaila
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to analyze how the application of accounting applied by the Baitul Maal Hidayatullah Amil Zakat institution and whether it is in accordance with PSAK No.109 on Zakat Accounting, besides the purpose of this study is to analyze the accountability of financial statements that exist in the Amil Zakat Institution Baitul Maal Hidayatullah the data used are primary data taken by interview method and using secondary data with the study of documentation and study of financial statement records in completing this research reference. The results of the study concluded that the financial statements implemented by the amil zakat Baitul Maal Hidayatullah institution are still in the form of Cash Flow and Balance Sheet Reports, Baitul Maal Hidayatullah acually has applied PSAK No.109. while the application of accountability carried out by amil zakat Baitul Maal Hidayatullah institutions in the presentation of financial statements and moral and spiritual reporting has been carried out well, but the physical aspects of accountability have not been fully carried out in accordance with PSAK No.109 concerning Accounting for Zakat, Infaq/Alms. Keywords: Zakat, PSAK No.109, Accountability
Islamic Family Financial Management Hartato Rianto; Hastuti Olivia; Saparuddin Siregar
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Thestretching of theIslamiceconomyin Indonesia is still very concerning.Theenormousquantity ofMuslimcommunitiesin Indonesia has not been matched by quality in terms of the Islamic economy.The quality of Indonesian society is low in terms of the Islamic economy due to the low level of literacy that the community has.This confirms that the study ofIslamiceconomicsthat has been carried out has not been conveyed to the public as a whole.This study examines the management of Islamic family finances, so that theMuslimcommunityin Indonesia can better understand the management of money held in accordance with Islamic law.This study uses secondary data that is systematically analyzed to examine financial management that can be done by households based on the Koran and hadiths.The results of this study explain that households must pay attention to the halal of incoming and outgoing money.Consumption must be brought to the maslaha, and prioritize investment behavior in accordance withIslamiclawcompared with saving behavior.
Factors Affecting the Quality of Financial Reports in Baznas North Sumatra Hastuti Olivia; Nurlaila Nurlaila
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6529

Abstract

This study aims to determine the factors that affect the quality of financial reports in Baznas throughout North Sumatra. This is related to the large number of Regency/City Baznas in North Sumatra that provide financial reports only on revenues and expenses. This study uses a quantitative method using SmartPLS 3.0. The research sample is all BAZNAS in North Sumatra registered in the 2019 National Zakat Index, which amounts to 12 Regency/City Baznas. The sample of this study were 52 people. From the initial data processing, it is known that the loading factor in this study is not below 0.7. The results of the study using boostraping are known that Human Resource Competence has an effect on the quality of financial reports with t table greater than  t count 2.106 > 1.76, Computer Technology has no effect on the quality of financial reports because t table is smaller than  t arithmetic 0.501 < 1.67, the application of PSAK 109 has no effect on the quality of financial statements because t table is smaller than  t count 0.679 < 1.67.
Kemampuan Literasi Muzakki Dan Penerapan Psak 109 Dalam Kepercayaan Untuk Berzakat Pada Organisasi Pengelola Zakat (OPZ) Hastuti Olivia; Annisa Namira; Dominggus Sijauta; Nadratul Hasanah Lubis; Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2453

Abstract

Public literacy about zakat institutions is very important to increase knowledge and management of zakat institutions. The purpose of this study was to determine literacy, the application of PSAK 109 and the trust of muzzaki in giving zakat at OPZ. This study used a quantitative method with a population of 48 respondents and data processing using SPSS 22. The results in this study the literacy variable has an effect on trust, the application of PSAK 109 has an effect on trust as well as the literacy variable, the application of PSAK 109 has a simultaneous effect on trust. Muzzaki's trust is needed to increase OPZ's income to alleviate poverty in Indonesia.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Audit Delay Di BEI Tahun 2019-2021 Hastuti Olivia; Tri Dessy Fadillah; Astrid Aulia Farizki; Annisa Namira; Heprina Hera Rezeki
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.511

Abstract

Financial reports are reported at the end of each accounting period. Regulations for companies registered with Busfa Securities Indonesia must provide audited financial statements no later than four months after the end of the book closing. Audit delay affects companies listed on the Indonesian Stock Exchange. The purpose of this study is to see how much influence the company has on audit delay. This study uses quantitative methods with Eviews 10 software and uses panel data. The results of this research show that profitability influences audit delay, company size influences audit delay, and profitability, company size influences audit delay simultaneously. It is hoped that companies listed on the Indonesia Stock Exchange will not be late in submitting their financial reports, because potential investors will be able to see the mistakes made by the company.
Co-Authors Abdi Samra Caniago Adenamora, Riska Ahmad Afandi Ahmad Qorib Ahmad Rama Wijaya Ahmad Zidan Alfi Amalia Aminah Harahap Ampun Bantali Annisa Namira Apulina, Gracea Arafi, Muhammad Razaq Arif, Atika Arip, Muhammad Abdul Armaini, Hamidah Astrid Aulia Farizki Atika Arif Azizah, Zhulfi Laily Azka Wardatul Hayyah Azka Wardatul Hayyah Azzahra Inayatussyfa Azzahra Innayatussyfa Bahuraksa, Sigit Cici Aulia Pratiwi Della Audia Saputri Dhea Silvia Nandita Dhea Silvia Nandita Dini Nurbaiti Dini Nurbaiti Hasibuan Dita Amalia Dita Amalia Dita Maulia Ahmad Dita Dominggus Sijauta Dominggus Sijauta Eka Romadhon, Sitta Hazzar Evi Maulida Yanti Ewilda Agustina Dongoran Fahmi. D, Aswin Fauzan, Hasfie Fazri, Sahrul Gadis Arniyati Athar Gadis Arniyati Athar Ginting, Julia Marlina Gracea Apulina Hafizah Sri Rahma Wulandari Hasanah Lubis, Nadratul Hasanah, Khurul Lestina Heprina Hera Rezeki Hidayat, Syahrijal Hutagalung , Debora Elysa Ibnu Hibban Harahap Ibnu Isma Yulinda Isra Hayati Karolina, Cici Endah Karolina Khairul Mufti Rambe Khurul Lestina Hasanah Kuraesin, Arlis Dewi Latifah Putri, Cut Leli Sundari Lestari, Dinda Lusy Rahmawaty Maharanni, Nathasyah Putri Maulana, Dede Muhammad Habib Ramadhan Muhammad Husein Habibi Muhammad Razaq Arafi Muhammad Razaq Arafi Muhammad Ruslan Muhammad Yovi Muliadi, Selamat Mustapa Sarifah Aini Kembaren Nadratul Hasanah Lubis Nadratul Hasanah Lubis Nasution , Afrina Nasution , Lini Elisyah Nirwana Arsyani Zebua Nur Habibah Nur Habibah Nur'ain Harahap Nurlaila Nurlaila Nurluthfiyyah Syarifah Hanun Siregar Oktrigana Wirian Pangeran Pangeran Pani Akhiruddin Siregar Pasha, Fawazra Athalla Pribadi, Kholis Pulungan, Ja'far Hamzah Putri Ananda Radhiyah Radhiyah Radhiyah, Radhiyah Rahmawaty, Lusy Raodah, Aurani Rapika Br Girsang Rapika Rianto, Hartato Rina Anggraini, Rina Riza Ashadi Riza Saban, Azizah Salimah , Salimah Salimah Salimah Sambas, Yolanda Saparuddin Siregar Saputri , Della Audia Sari, Tia Fatma Selviani Mendrofa, Desti Sijauta, Dominggus Siregar, Pani Akhiruddin Suginam Syahri Ramadhan Saragih Syahrijal Hidayat Syahrijal Hidayat Tanjung, Nurdelima Tia Andrianti Nasution Tri Dessy Fadillah Tri Dessy Fadillah Very Armanda Siregar Waha Rira Nadirah Widia Astuty Widia Astuty Yeni Pradila Yeni Yogi Ginanjar Yolanda Sambas Yovi, Muhammad Yuan Fadilah Yusuf Yuan Fadilah Yusuf Zaskia Akhira