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All Journal JCRS (Journal of Community Research and Service) Indonesia Berdaya Journal of Research in Social Science and Humanities West Science Business and Management Jurnal Akuntansi dan Keuangan West Science Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting Review of Management, Accounting, and Business Studies Proceeding Of International Conference On Education, Society And Humanity Jurnal Pengabdian Masyarakat (Jubdimas) Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Sari, Maya Macia
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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THE ROLE OF HR COMPETENCE IN IMPROVING THE PERFORMANCE OF MSMES IN PEMATANG SERAI VILLAGE, LANGKAT REGENCY Yanti, Eli Delvi; Sari, Maya Macia; Ardian, Noni; Hasibuan, Ratna Sari
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

The role of HR Competence in developing Micro, Small and Medium Enterprises (MSMEs) is very important in improving MSME performance. This study aims to: determine the role of HR competencies in MSME actors, determine the driving factors for improving MSME performance; and knowing the inhibiting factors in improving the performance of MSMEs in Pematang Serai Village. This research is a qualitative descriptive research. The subjects of the study are MSME owners, MSME employees and customers. Data collection techniques use interviews, observations and literature studies. Data analysis techniques use qualitative descriptive analysis. The results showed that: the role of HR competence in developing MSMEs is needed who have the ability and expertise as well as good skills and innovation, so it requires special training for MSME actors. In addition to MSME owners, the government and related agencies participate in training to improve HR competence in improving MSME performance
Analysis of Factors Affecting the Performance of Stock Investment Portfolios in Indonesia Nadeak, Thomas; Waspada, Ikaputera; Sari, Maya Macia
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.969

Abstract

Indonesia's capital market is experiencing rapid growth, attracting investors to invest in stocks. The performance of a stock investment portfolio is influenced by a variety of internal and external factors. Understanding these factors is important for investors in making informed investment decisions. This study aims to analyze the factors that affect the performance of stock investment portfolios in Indonesia using the literature review method. The literature review method allows for a systematic review of relevant literature and produces comprehensive findings. The results of this study are expected to provide a clear picture of the factors affecting the performance of stock investment portfolios in Indonesia and become a reference for investors in making more informed and measurable investment decisions.
The Effect of Profitability Ratio to the Share Price of Listed Lq 45 Index State-Owned Companies on The Indonesia Stock Exchange Sari, Maya Macia
Journal of Community Research and Service Vol. 6 No. 2: July 2022
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v6i2.37627

Abstract

This study was conducted to find out how the effect of Retun on Assets (ROA), Net Profit Margin (NPM), Return on Equity (ROE) and Earning Per Share (EPS) on Stock Price in state-owned enterprises  LQ 45 Index listed on the Indonesia Stock Exchange. The data is taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id.  The data used for the period 2017 to 2020. The population in this study was 18 companies with a sample of 12 companies used. This study used quantitative data processed with the Eviews v. 12 Application, with a panel data regression analysis  method. The test results showed that thevariables Return on Assets (ROA), Net Profit Margin (NPM), Return on Equity (ROE) and Earning Per Share (EPS) had  a positive and significant effect on Harga Saham.  Thevariables Rorrn on Assets (ROA), Net Profit Margin (NPM), Return on Equity (ROE) and Earning Per Share (EPS have  a positive and significant effect on Harga Saham.  The contribution of influence given by the entire variable was 81.01%.
The Importance of Stunting Prevention in Children in Simpang Tiga Village, Sawit Seberbang, Langkat District Faried, Annisa Ilmi; Sembiring, Rahmad; Sari, Maya Macia
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.v7i1.41813

Abstract

In Indonesia, the National Strategy (Stranas) for the Acceleration of Stunting Child Prevention for the 2018-2024 period is a guide document for the implementation framework for stunting reduction. Following up on this, the government issued Presidential Regulation (Perpres) Number 72 of 2021 concerning the Acceleration of Stunting Reduction with the intention of strengthening the intervention and institutional framework in the process of implementing the acceleration of stunting reduction. A condition known as stunting occurs when a child's height is much lower than expected for their age. In addition to being physically shorter than classmates, children with stunted development often experience cognitive impairment and weakened immunity. If a child suffers from stunting, the effects are generally never reversible. A solution is in sight, despite the fact that there is still a significant threat to the safety of millions of young people. A number of elements, including the consumption of food throughout the first thousand days of a person's life (HPK). To achieve the target of 14 percent by 2024 as stipulated in the 2020-2024 RPJMN, future stunting eradication measures must be strengthened and accelerated. It is hoped that all parties involved will care and participate in efforts to prevent stunting in children.  It has to do with community service. Previous research on elements related to stunting  in children and toddlers was carried out in support of this service. The findings are that maternal characteristics, such as mother's height and education level, are related to the occurrence of stunting  in children and toddlers  Girls who are now teenagers will become mothers in the next generation. The importance of getting education for adolescents, especially  in raising awareness about various methods to reduce stunting can break the chain that leads to the prevalence of stunting in children and toddlers.
The Role of Financial Literacy And Financial Inclusion In Improving Msme Performance: A Case Study In Kota Pari Village Sari, Maya Macia; Sari, Pipit Buana; Pohan, Syahrial Hasanuddin; Syahputri, Rindi
Journal of Community Research and Service Vol. 7 No. 2: July 2023
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v7i2.47381

Abstract

Studying the effects of MSMEs' financial literacy and inclusion on their performance in Kota Pari Village, PantaiCermin District, SerdangBedagai Regency was the focus of this research. The research is aimed squarely at the SME sector. Financial literacy and financial inclusion, which have been shown to boost MSMEs' productivity, will be the focus of this research. This study employs a descriptive, quantitative method based on multiple linear regression analysis techniques to examine the data. Thirty micro, small, and medium-sized enterprise (MSME) players made up the research samples. It is hoped that the findings of this study would increase financial literacy and promote financial inclusion in Kota Pari Village, PantaiCermin District, SerdangBedagai Regency, so that micro, small, and medium-sized enterprises (MSMEs) in the area can maximize their performance. The study found that a positive and substantial influence of financial literacy and financial inclusion on the performance of MSMEs was present at a total percentage of 48.2%.
Analysis of Liquidity Ratio, Profitability Ratio and Solvency Ratio as a Tool in Measuring Financial Performance in PT Bank Mandiri (Persero) Tbk Putri, Vanessa; Sari, Maya Macia
Journal of Community Research and Service Vol. 8 No. 2: July 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v8i2.63057

Abstract

This study aims to analyze the liquidity ratio, profitability ratio and solvency ratio as a tool in measuring financial performance at Bank Mandiri (Persero) Tbk for the period 2018-2022. The research method used is financial ratio analysis with a focus on Current Ratio, Loan to Deposit Ratio (LDR), return on asset (ROA) ratio, operating expenses to operating income (BOPO), CAR (Capital Adequacy Ratio) and DER Ratio (Debt to Equity Ratio). Overall the results showed that the financial performance of PT Bank Mandiri (Persero) Tbk was classified as healthy in terms of liquidity and solvency. However, the profitability of PT Bank Mandiri (Persero) Tbk still needs improvement. 
Profit management from a legal and accounting perspective Sari, Maya Macia; Sakdiah, Sakdiah; Trifana, Novania; Nuraisyah, Julia; Sari, Dwi Kumala
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4927

Abstract

This study aimed to understand and analyze Profit Management from legal and accounting perspectives. To obtain data related to these variables, researchers made indirect observations. The data used in this study were secondary data, collected through intermediary sources (obtained and recorded by other parties). Secondary data typically included evidence, records, or historical reports compiled in published and unpublished archives (documentary data). The research employed action research, with data collection conducted primarily through intermediary media. Based on the results of this study, the effectiveness of law and accounting was shown to have had a positive and significant impact on profit management within a company. In the case study of banking services, where conventional bank interest was considered usury, financial institutions were required to adhere to Sharia foundations. The values of Sharia law served as a fundamental framework in the societal and national life systems, with Islamic law governing as a rule of life. The pillars and legal conditions of contracts in Sharia were akin to the legal conditions in principle.
Analysis of company characteristics and deferred tax burden using profit management detection methods Sari, Maya Macia; Nurhaliza, Ika; Hada, Pebrilia Amanda; Syade, Tahany; Purwanto, Yogi
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4929

Abstract

This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies. Through various analytical approaches such as qualitative examination of corporate policies, historical scrutiny, and statistical techniques to identify irregularities in financial statements, we investigated patterns indicative of potential financial manipulation, particularly concerning the handling of deferred tax burdens. Our research shed light on the factors influencing a company's decision-making regarding deferred tax burdens and their implications for profit management strategies. By employing profit management detection methods, typically utilized to scrutinize financial statement integrity, including the treatment of deferred tax burdens, our study aimed to unveil the intricate dynamics between company attributes and the management of tax-related liabilities. This investigation not only contributed to the understanding of financial reporting practices but also offered valuable insights for stakeholders, regulators, and investors seeking to comprehend the nexus between company characteristics and the manipulation of deferred tax burdens within the realm of profit management.
Manajemen Laba dengan Pendekatan Model Jones Fiqriansyah, Ridho; Sari, Maya Macia; Amandayu, Intan; Br Tarigan, Khania; Orchidia, Windy
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.910

Abstract

Penelitian ini mengeksplorasi analisis manajemen laba pada laporan keuangan dengan fokus utama pada model Standard Jones dan modifikasinya, yang terbukti menjadi pendekatan yang paling umum digunakan dalam literatur dan database penelitian terkait. Melalui tinjauan literatur dan penelitian yang mendalam, ditemukan bahwa model Standard Jones dan variasinya memiliki signifikansi dalam mengidentifikasi praktik manipulasi laba perusahaan. Metode analisis data yang diterapkan adalah deskriptif kuantitatif, memungkinkan pemahaman yang mendalam tentang dinamika manajemen laba. Hasil penelitian menunjukkan keberadaan manajemen laba, dengan model Jones menjadi landasan utama. Selain itu, penelitian ini merinci langkah-langkah perhitungan dalam model Jones dan mendiskusikan tujuan di balik praktek manipulasi laba yang diadopsi oleh perusahaan.
Empowering Women-Led MSMEs: A Mediation Analysis of Entrepreneurial Self-Efficacy in the Relationship Between Market Orientation, Digital Capability, and Business Performance (A Case Study of Women Entrepreneurs in HIPPI Medan) Erwansyah, Erwansyah; Sari, Maya Macia
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1115

Abstract

This study aims to analyze the influence of Market Orientation and Digital Capability on Business Performance among women-led MSMEs, with Entrepreneurial Self-Efficacy (ESE) examined as a mediating construct. Using a quantitative approach, data were collected from female entrepreneurs and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships. The findings reveal that Market Orientation and Digital Capability significantly and positively affect ESE, indicating that market-driven strategic behavior and the ability to utilize digital tools enhance entrepreneurial confidence. Moreover, Digital Capability shows the strongest direct effect on Business Performance, while the effect of Market Orientation is positive but relatively smaller. Mediation analysis demonstrates that ESE significantly transmits the effects of both Market Orientation and Digital Capability on Business Performance, highlighting the critical psychological mechanism through which cognitive and strategic capabilities translate into improved business outcomes. The study contributes to the literature by reinforcing the role of self-efficacy as a central pathway in women’s entrepreneurship performance models. Practically, the results underscore the importance of capacity-building initiatives focused on digital skills, market literacy, and psychological empowerment to strengthen the competitiveness of women-led MSMEs in an increasingly digital economy.
Co-Authors , Rahmad Sembiring , Yunita Sari Rioni Amandayu, Intan Andika, Rindi Ardian, Noni Aritonang, Roma Ito Binti Harun, Nor Harlinda Br Tarigan, Khania Daulay, Soni Rohima Erwansyah, Erwansyah Faried, Annisa Ilmi Fiqriansyah, Ridho Fitriana, Yunita Hada, Pebrilia Amanda Hasibuan, Ratna Sari Hernawaty Ikaputera Waspada, Ikaputera M. Chaerul Rizky Maisyarah, Renny Nadeak, Thomas Nuraisyah, Julia Nurhaliza, Ika Orchidia, Windy Pipit Buana Sari, Pipit Buana Pohan, Syahrial Hasanuddin Purwanto, Yogi Putri, Vanessa RITONGA, HUSNI MUHARRAM Sakdiah Sakdiah, Sakdiah Sarah, Ranti May Sari, Dwi Kumala Sebayang, Saimara A M Sinaga, M. Hary Angga Pratama Syade, Tahany Syahputri, Rindi Trifana, Novania Ulzannah, Nisa Yanti, Eli Delvi