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All Journal Jurnal Administrasi Bisnis Niagawan JAKPI IJBE (Integrated Journal of Business and Economics) Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Basicedu Jurnal Samudra Ekonomi dan Bisnis JCRS (Journal of Community Research and Service) Jurnal Aplikasi Akuntansi At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Sistem Informasi Kaputama (JSIK) ASEAN Journal of Community Engagement Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara G-Couns: Jurnal Bimbingan dan Konseling Proceeding International Seminar of Islamic Studies AJAD : Jurnal Pengabdian kepada Masyarakat The Explora Jurnal Basicedu Jurnal Informasi Keagamaan, Manajemen dan Strategi FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam
Harahap, Khairunnisa
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Do Institutional Ownership, Managerial Ownership, Independent Commissioners and Audit Committees Affect Earnings Persistence of Listed Manufacturing Companies Listed in Indonesia? Zainal, Andri; Ritonga, Aslam Naufal Arrahman; Putra, Pasca Dwi; Harahap, Khairunnisa; Thohiri, Roza
Integrated Journal of Business and Economics (IJBE) Vol 8, No 2 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i2.893

Abstract

The issue of earnings persistence refers to the company's challenges in maintaining stable and consistent profits over time, especially in business. This research examines the influence of institutional ownership, managerial ownership, independent commissioners and audit committees on the persistence of profits of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sample in this research was 26 manufacturing companies from 2014 - 2022. A purposive sampling method was used to determine the quantitative research sample. The data analysis technique in this research uses descriptive statistical analysis and partial hypothesis testing. The analytical method in this research is by using multiple linear regression analysis. This research shows that institutional ownership, managerial ownership, independent commissioners, and audit committees significantly affect earnings persistence. The discussion of this research will be explained further in the following description.
SOCIAL ENTREPRENEURSHIP EDUCATION: PREPARING THE NEXT GENERATION OF ETHICAL ENTREPRENEURS Zainal, Andri; Harahap, Khairunnisa; Budiarta, Kustoro; Hasibuan, Novita Indah
Journal of Community Research and Service Vol. 1 No. 1: January 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i1.7031

Abstract

Abstract The nature of entrepreneurship for youth is basically identical with the one that has been widely practiced by the adults. Extent literatures suggest that the concept of youth entrepreneurship lies in the social benefit of wealth creation through the application of innovative thinking and execution to meet customer needs, using one™s own labour, time and ideas. Several factors such as age, level of maturity and intellectual differentiation are also considered to differentiate the entrepreneurship pattern in between youth and adult entrepreneurs. Thus, two major points need to be taken into further consideration: how the entrepreneurship is taught and how it is learned. These initiatives will project significant contributions for the youth, not only providing them with sufficient knowledge and skills toward becoming the next world class business actors but also embedding them with moral and business ethics values in the establishment of the natural ethical entrepreneurs. Keywords: Business Ethics, Social Entrepreneurship, Social Entrepreneurship Education, Ethical Entrepreneurs
DEVELOPING A MODEL OF SMART SCHOOL CANTEEN: AN INTRODUCTION OF SELF-PURCHASING TECHNOLOGY Zainal, Andri; Sriwedari, Tuti; Harahap, Khairunnisa; Suhariyanto, Joko
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.v2i2.13156

Abstract

AbstractIn general, the development of character building in a formal education can be applied through buying and selling transaction activities in the school canteen. The widespread use of computer technology can also be applied in trade activities in school canteens as an effort to establish the character of Indonesia's young generation with integrity and honesty. The introductory on the use of technology through a Self-Purchasing System or also commonly known as the Self-Check-out System is a mechanism that provides an opportunity for customers to process their purchases by scanning the items they buy and making direct payments before leaving the store/store. This technology can be initiated into religious and non-religious-based elementary schools that practice the values integrity and honest character from a specific religion to general values. However, even though these values have become a daily part of learning, the use of modern technology in the practice of education cannot be denied. Thus, the combination of pedagogy on the conceptual character-building value in the classroom and the use of science and technology in trading activities in the school canteen will accelerate the formation of integrity and honest character within the pupils.Keywords: Character Building, Self-Purchasing System, Governance, Smart School Canteen Model.
THE HEDONISM LIFESTYLE, FINANCIAL LITERACY AND FINANCIAL MANAGEMENT AMONG BUSINESS EDUCATION STUDENTS TO FINANCIAL MANAGEMENT Putra, Pasca Dwi; Harahap, Khairunnisa; Rahmah, Seline Suci
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.v4i1.18287

Abstract

The problem of this research is the poor management of student finances. This study aims to determine how much influence the lifestyle of hedonism and financial literacy on student financial management. The population of this study includes all of the Business Education students batch of 2017 with a sample of 90 respondents. The research instrument test uses the validity and reliability test carried out with the SPSS 22 for Windows software application. Research data analysis techniques: normality test, linearity test, multicollinearity test, multiple linear, F-test using the SPSS software application. The result of this research show that hedonism lifestyle has a negative and significant effect on student financial management; financial literacy has a positive and significant effect on student financial management. The results of this study indicate that there is a significant influence on the lifestyle of hedonism and financial literacy on student financial management, both partially and simultaneously. Keywords: Hedonism Lifestyle; Financial Literacy; Financial Management.
THE XBRL TECHNOLOGY AND MARKET EFFICIENCY IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) Jayani, Erni; Winata, Jumiadi Abdi; Harahap, Khairunnisa
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.v4i1.18530

Abstract

The problem in this research is the need for fast and accurate information in the format of the presentation of financial statements resulting in the distribution of information, and data management can be problematic. Therefore, a format for financial reporting systems, namely Extensible Business Reporting Language (XBRL), was formed. The purpose of this study was to determine the effect of XBRL technology, stock prices, Return on Assets (ROA), and institutional ownership on market efficiency (information asymmetry and stock trading volume). The population and sample of this study are banking companies listed on the Indonesia Stock Exchange from 2015-2016. The sampling method using a purposive sampling method and obtained a sample of 42 companies. Data collection techniques are carried out by taking data from the Indonesia Stock Exchange website (www.idx.co.id) and the site http://finance.yahoo.com. Data were analyzed with multiple regression tests after being declared normal with the normality test and though using SPSS 20. The results of this study simultaneously stated that XBRL technology, stock prices, ROA, and institutional ownership together have an influence on information asymmetry and stock trading volume. From the results of the study, it can be concluded that XBRL technology, stock prices, ROA, and institutional ownership cause a decrease in the level of information asymmetry and trading volume. This result also states that the company is in excellent condition when the value of information asymmetry decreases, but it is not good when the trading volume of its shares also decreases. Keywords: XBRL Technology; Stock Prices; Market Efficiency; Information Asymmetry; Stock Trading Volume. 
Increasing the Production of Opak Semprong with Appropriate Technology to Break the International Market Siburian, Paningkat; Fridiarty, Lelly; Harahap, Khairunnisa; Purba, Rasita
Journal of Community Research and Service Vol. 7 No. 1: January 2023
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v7i1.38842

Abstract

Processing of cassava for the manufacture of opaque semprong products in Melati Kebun Village, Pegajahan District, Serdang Bedagai Regency is in dire need of appropriate technology because the equipment used still has limitations by using human labor, so the process is less efficient, less productive and marketing is limited. In connection with that, in order to help the community managing Small and Medium Enterprises (SMEs), the Cassava Opak Semprong Business PKM was carried out and the Design of Pressing Machines and Spinner Machines was carried out to increase the production of various opaque products in the village. The approach method used is the method of education, production training, machine design/assistance, business management training and marketing. At the end of the PKM Program, partners are able to apply TTG in the opaque production process, carry out bookkeeping, recording and financial reporting in accordance with accounting standards, conduct e-commerce (business transactions via electronic/internet networks), digitally (online) marketing on social media, so that the small and medium enterprises have increased production and get additional net profit and marketing to Malaysia
Pengaruh Penerapan Bimbingan Konseling Behavioral Terhadap Kedisiplinan Siswa Madrasah Aliyah Harahap, Khairunnisa; Sri Wahyuni
G-Couns: Jurnal Bimbingan dan Konseling Vol. 9 No. 2 (2025): April 2025, G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v9i2.7000

Abstract

Kedisiplinan siswa menjadi bagian yang penting dalam pelaksanaan kegiatan siswa dalam melaksanakan pembelajaran di sekolah. Berdasarkan permasalahan di atas, penulis menerapkan bimbingan konseling behavioral terhadap kedisiplinan siswa di MAS YPKS Padangsidimpuan. Tujuan penelitian ini adalah mengetahui apakah terdapat pengarauh yang signifikan antara penerapan bimbingan konseling behavioral terhadap kedisiplinan siswa/i di MAS YPKS Padangsidimpuan. Metode penelitian menggunakan kuasi experimental (one group pretest posttest design). Sampel sebanyak 12 siswa/i yang diambil secara purposive sampling teknik. Instrumen yang digunakan adalah angket kedisipilinan yang sudah di uji validitas dan reabilitasnya. Hasil pair sample t-test menunjukkan nilai Sig.(2-tailed) lebih kecil dari 0.05 (0.039<0.05). Artinya, terdapat pengaruh yang signifikan antara penerapan bimbingan konseling behavioral terhadap kedisiplinan siswa/i di MAS YPKS Padangsidimpuan. Dengan membuktikan efektivitas bimbingan konseling behavioral terhadap peningkatan kedisiplinan siswa, studi ini menyediakan landasan penting bagi pengembangan program bimbingan yang lebih baik di sekolah-sekolah. Kata kunci: siswa MAS YPKS, bimbingan konseling behavioral, kedisiplinan siswa
PERLINDUNGAN HUKUM TERHADAP PETANI PENGGARAP DI TINJAU DARI PERSPEKTIF HUKUM ISLAM DI DESA PAYUNG Harahap, Khairunnisa; Erwin, Intan Nabillah; Effendi, Rahmad; Lubis, Jihan Syahirah; Ramadhan, Wahyudi; Oktovi, Rama; Putri, Cindy Dinda; Amalia, Zahra; Putri, Nurhaida Fahrisma; Ibrahim, Adrian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41115

Abstract

Petani penggarap sering kali menghadapi ketidakadilan hukum dalam hubungan dengan pemilik lahan, terutama karena minimnya perlindungan yang efektif dari hukum tertulis dan rendahnya kesadaran hukum di masyarakat. Penelitian ini bertujuan untuk mengidentifikasi peran hukum agraria dan hukum Islam dalam melindungi hak-hak petani penggarap serta mengidentifikasi kendala dalam pelaksanaannya. Penelitian menggunakan metode hukum empiris melalui wawancara, observasi langsung, dan analisis dokumen hukum. Hasil penelitian ini menujukkan bahwa Petani penggarap di Desa Payung menghadapi perjanjian tidak tertulis, ketimpangan pembagian hasil, dan minimnya pemahaman hukum. Sementara itu, hukum Islam menawarkan prinsip-prinsip seperti keadilan dan transparansi yang relevan untuk mengatasi masalah ini. Peran hukum agraria dan Islam perlu diperkuat melalui regulasi yang lebih rinci dan edukasi hukum untuk menciptakan keadilan agraria yang inklusif.
Developing an on-campus creative economy clinic to elevate the quality of existing community service program Zainal, Andri; Farza, T. Citra Nisa; Harahap, Khairunnisa; Dwi Putra, Pasca
ASEAN Journal of Community Engagement Vol. 4, No. 1
Publisher : UI Scholars Hub

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

Abstract

The ongoing community service program has not provided optimal and sustainable outcomes that can improve the creative economy sector as a partner, especially in the era of technological disruption. This study describes the importance of setting up a creative economy clinic at the university, which is based on the needs of upscaling local micro, small, and medium enterprises (MSMEs’) performance. The discussions presented in the paper arise from a qualitative conceptual study using an instrumental case study approach, linking insights from theoretical perspectives and works across disciplines that concern the development of a creative economy clinic. The results of the discussion highlight the potential outcomes of establishing an on-campus creative economy clinic, ensuring the business sustainability of MSMEs in the era of disruptive technology. An initial assessment related to the needs of MSMEs is required as a strategic step in the development of the ecosystem of related creative economy clinics using each university’s competitive advantage.
Co-Authors A.W., Jumiadi Afrida, Fenny Akbar, Dian Maulana Akmal Huda Nasution, Akmal Huda Ana Rahmi Ananda, Rusydi Andri Zainal Anggina, Asih Anugerah, Ajeng Inggit Armis Armis Aulia, Najunda Azis, Adek Cerah Kurnia br bukit, Rizky delhiana Brutu, Jihan Hijrahani Azizah Budiarta, Kustoro Dani, Sulis Mawar Diana, Ega Dwi Putra, Pasca Erwin, Intan Nabillah Farza, T. Citra Nisa Farza, Tengku Citra Nisa Fridiarty, Lelly Hafizhah, Maryam Hasibuan, Ali Daud Hasibuan, Muhammad Rizal Hasibuan, Novita Indah Hendra Saputra Hendrawan, Yoni Ibrahim, Adrian Ivo Selvia Agusti Jayani, Erni Lubis, Jihan Syahirah Lubis, Septi Aulia Madhani, Reny Muhammad Azhar MUHAMMAD RIZAL nadila, Fasya Oktovi, Rama PANINGKAT SIBURIAN Pardede, Akim Manaor Hara PASARIBU, TIO RIA Purba, Rasita Putra, Pasca Dwi Putri, Cindy Dinda Putri, Nurhaida Fahrisma Rahmad Effendi Rahmah, Seline Suci RAMADHAN, WAHYUDI Rini Dian Anggraini Ritonga, Aslam Naufal Arrahman S, Dhea Amalia Sahkholid Nasution Samin, Mara Sihombing, Audrey Brigita Demarlin Simangunsong, Judith Kl Metusala Sintiya, Sindy Sri Wahyuni Sriwedari, Tuti Suhariyanto, Joko Sukarman Purba Sukma, Dasmara Thasfa, Saida Amini Thohiri, Roza Walad Ahkas, Akmal Welly, Yerisma Wina Mariana, Wina Winata, Jumiadi Abdi Zahra Amalia Zulfitri