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Uncaria Gambir Roxb Business Development in the IM Kita Farmers Group in Boangmanalu Village, Salak District, Pakpak Bharat Regency Siahaan, Sabda Dian Nurani; Siti Ulgari; Saronom Silaban; Dede Ruslan; Lenti Susanna Saragih; Dodi Pramana
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i10.11508

Abstract

Gambier plants thrive in tropical regions with sloping and hilly terrain, such as North Sumatra, West Sumatra, and Papua. The partners in this community service proposal are the Im Kita Farmers Group in Boangmanalu Village, Salak District, Pakpak Bharat Regency, who are gambier farmers. Over the past 7 years of running the business, the partners have faced many challenges, including the lack of digital marketing and the absence of a sharp business strategy management, resulting in weak business competitiveness. Addressing this issue urgently is necessary to improve the welfare of the partners and as a form of empowerment of our own natural resources. This community service activity has been carried out on July 27, 2024, and all stages from preparation to implementation have run smoothly. Through this activity, the partners have been trained in conducting digital marketing and business strategy management training.
IMPACT OF FINANCIAL DISTRESS SHOCK AGAINST FINANCIAL PERFORMANCE IN BANK MUAMALAT INDONESIA: TWO-STAGE LEAST SQUARE METHOD M. Fauzan; Dede Ruslan; Muhammad Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1630

Abstract

Bank Muamalat Indonesia is able to maintain the overall stability of its financial system; however, the bank's distress level ranges from 0.10 to 0.65, and a score below 1.81 indicates a high risk of bankruptcy. The purpose of this research is to determine the simultaneous relationship between the financial performance and financial distress level of Bank Muamalat Indonesia. This research uses secondary data from 2010 to 2023, utilizing quarterly data. The analysis employs a quantitative method with simultaneous equation techniques using the Two Stage Least Square (TSLS) method. Based on the simultaneous test results, there is a simultaneous relationship between the financial performance model and financial distress, which is identified as over-identified. In the Financial Performance (ROA) equation model, financial distress has a significant negative effect, whereas CAR and NPF are not significant. However, FDR has a significant positive effect. In the Financial Distress (Z-Score) model, NPF and FDR have a significant impact, while Financial Performance (ROA) and economic growth have a significant negative impact. The implication is the importance of financial risk management and the financial health of banks. Recommendations include enhanced supervision and financial risk management, as well as policies that support stable economic growth.
MACRO ECONOMIC REVIEW OF JA KARTA ISLAMIC INDEX STOCK RETURNS Windari; Dede Ruslan; M. Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1799

Abstract

This study tries to examine the problem of whether there is macroeconomic influence (inflation, Indonesian interest rates) on JII stock returns on the IDX. The data used in this study is secondary data using combined time series data (time period) with Cross Section data (8 selected companies) based on the annual financial statements of shares that are incorporated in the JII from 2018-2023. The results of both simultaneous and partial data processing show that Macroeconomics (inflation and Indonesian interest rates) affect stock returns with a significance level below 0.05. Stocks of companies classified in the Jakarta Islamic Index are those whose types, products, services provided, contracts, and management methods do not contradict Sharia principles. Similarly, regarding profit-sharing, it must also comply with Sharia principles, devoid of interest elements, as interest falls under usury, and activities involving usury are prohibited in the Sharia capital market in accordance with the fatwa decision of the National Sharia Council No: 40/DSN-MUI/X/2003.
ARIMA MODELS IN PREDICTING INDONESIAN ISLAMIC BANK PROFITABILITY Muhammad Hakim Sitompul; T. Rizkan Polem; Dede Ruslan; Muhammad Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1817

Abstract

This study aims to predict the profitability of Bank Muamalat Indonesia, proxied by the ROA ratio. The data analysis used is ARIMA (Autoregressive Integrated Moving Average), which is an appropriate approach for analyzing time series data such as the profitability of Bank Muamalat Indonesia over the period 2010-2023. The findings indicate that the ARIMA (1,1,12) model is the best in predicting the profitability of Bank Muamalat Indonesia. This is because the ARIMA (1,1,2) model demonstrates white noise characteristics and produces low AIC and SC values as well as significant parameters, thus it is selected for analysis. Using the ARIMA (1,1,2) model, profitability estimation shows RMSE values of 0.39 and MAE values of 0.32, indicating a low error rate. The prediction shows a significant decline in the profitability of Bank Muamalat Indonesia, although fluctuations remain. Therefore, the ARIMA (1,1,2) model proves to be effective in predicting the profitability of Bank Muamalat Indonesia with a low error rate, despite the prediction results showing a downward trend.
VAR ANALYSIS UNLEASHED: THE VOLATILE IMPACT OF NON-PERFORMING FINANCING ON ISLAMIC BANK PROFITABILITY IN INDONESIA Harry Irawan; Dede Ruslan; Muhammad Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1818

Abstract

The purpose of this study is to analyse and understand the impact of Non-Performing Financing (NPF) volatility on the profitability of Islamic commercial banks in Indonesia. This study uses the Vector Auto Regressive (VAR) approach. The results show a strong interdependence between NPF and ROA in Islamic banks in Indonesia. Although in the short term NPF has a negative impact on ROA, in the long term NPF has a positive effect. Variance decomposition indicates that these two variables influence each other and their contribution increases over time. These findings are important for the management of Islamic banks to understand how fluctuations in NPF can affect the financial performance of banks and vice versa, and to make effective strategic decisions in risk management and profitability.
Analisis Tingkat Pendapatan UMKM (Usaha Mikro,Kecil,Menengah) Terhadap Dampak COVID-19 di Kota Medan Aini Rahma; Raina Linda Sari; Dede Ruslan
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.162

Abstract

Since the end of 2019 the Covid-19 pandemic has attacked all corners of the world. The Covid-19 pandemic has had a tremendous impact on the economic sector throughout the world because many restrictions on community activities have caused the world economy to become volatile again, including the Indonesian economy, especially the city of Medan. The presence of the Covid-19 pandemic certainly presents a new challenge for Indonesia with an unprecedented spectrum and magnitude. Indonesia is also in the midst of a health and economic storm as experienced by more than 200 other countries. This extraordinary situation requires governments in various countries to devote energy and thought to producing balanced policies on the health, social and economic side. Starting from the price of petroleum which is in free fall, as well as the prices of other commodities such as gas and palm oil which will continue to be pulled down. This research aims to determine the impact of the Covid 19 pandemic on MSMEs (micro, small and medium enterprises) in the city of Medan. The research method used was a qualitative descriptive method. Where in the data collection process carried out were interviews with several MSME actors who sell in the Medan City area, such as traders who meet consumer needs, namely Primary, Secondary and Tresier. The government's decision to carry out a Social Distancing program has further worsened the situation for MSMEs, showing that the impact of Covid-19 is very influential, where in general more than 50% of MSMEs have experienced a decrease in income, reduction in employees, difficulties in borrowing bank installments. This is because people's purchasing power has decreased, resulting in the market being empty of buyers, as well as the lack of people's activities outside the home because they choose to stay at home. Several business actors are able to survive by trading through the use of technological applications that are easy and widely available for MSMEs so that they are able to expand their market network online. Even though this method cannot completely restore the income of MSMEs, especially in the city of Medan, there are still many obstacles that occur.
Analisis Pengaruh Harga dan Pendapatan Konsumen Terhadap Permintaan Handphone Pada Lingkup Karyawan Hendri Andika Saputra; Dastanta Irvan Ginting; Dede Ruslan; Linda Sari, Raina
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1032

Abstract

This research aims to conduct a comprehensive analysis of smartphone demand among employees. Employing an economic approach, the study seeks to explore the factors influencing the purchasing decisions of permanent employees at PT. CMS MAJU SEJAHTERA, utilizing a descriptive statistical analysis approach. The research sample consists of 65 permanent employees at PT. CMS MAJU SEJAHTERA, and variable measurements are conducted using a Likert scale (1 = strongly disagree; 5 = strongly agree). The research findings indicate that the demand for smartphones among permanent employees at PT. CMS MAJU SEJAHTERA is significantly influenced by income and price variables. Interestingly, the level of education did not prove to affect smartphone demand in this research context.
Effective Solutions for Implementing Android-Based Computer-Based Testing (CBT) In Vocational High Schools as A Digital Assessment Innovation Tiur Malasari Siregar; Dian Armanto; Suci Frisnoiry; Dede Ruslan
Jurnal Penelitian Pendidikan IPA Vol 11 No 1 (2025): January
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i1.10155

Abstract

The rapid development of information technology currently demands a transformation in the education assessment system, especially in Vocational High Schools (SMK). One of the challenges faced is the limited facilities and infrastructure such as computer laboratories that are not comparable to the number of students, so that the implementation of computer-based test (CBT) is less than optimal. The aim is to develop an Android-based CBT assessment system that is integrated with the Case Method in the Business Economics subject in SMK. This innovation is designed so that students can take exams anytime and anywhere, without being constrained by limited computer devices or internship schedules. The ADDIE (Analysis, Design, Development, Implementation, and Evaluation) development method with the Waterfall Development Model approach to build the system. The developed system was validated by material and media experts, followed by small-scale and large-scale trials on class XI students of SMK Negeri 14 Medan. This Android-based CBT system is effective and feasible to use. In terms of usability, this system received a positive response from students, with high scores on indicators of ease of use, speed of access, and time efficiency. The integration of Case Method- based questions has also been shown to improve students' understanding in solving real problems in the field of Business Economics. The CBT system based on Android integrated with Case Method is able to be an effective solution to overcome the limitations of facilities and infrastructure in vocational schools. The implications provide significant contributions in supporting the digitalization of education and improving the quality of learning evaluation in schools.
PENGARUH SELF-AWARENESS DAN KREATIVITAS BELAJAR TERHADAP KEMANDIRIAN BELAJAR DALAM MATA PELAJARAN AKUNTANSI PADA SISWA JURUSAN AKUNTANSI SMK PAB 2 HELVETIA Damanik, Melba; Ulfa Nurhayani; Dede Ruslan; Rini Herliani; Pasca Dwi Putra
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.43139

Abstract

Education is essentially a planned and continuous process aimed at developing students’ potential to become independent, responsible, and competent individuals. However, the learning process in vocational schools, particularly in accounting subjects, still shows that many students rely heavily on teachers and have not yet developed optimal independent learning skills. This study aims to analyze the influence of self-awareness and learning creativity on learning independence in accounting subjects among students of the Accounting Department at SMK PAB 2 Helvetia. The research employed a quantitative approach using an ex post facto correlational method. The population consisted of students from the Accounting Department, with a sample of 41 students selected as research respondents. Data were collected through a Likert-scale questionnaire based on indicators of self-awareness, learning creativity, and learning independence. The data analysis technique used multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) version 26. The results of the study indicate that self-awareness has a positive and significant effect on students’ learning independence with a regression coefficient of 0.659 and a significance value below 0.05. Furthermore, learning creativity also shows a positive and significant influence on learning independence with a regression coefficient of 0.686 and a significance value below 0.05. Simultaneously, self-awareness and learning creativity contribute positively to strengthening students’ learning independence. These findings suggest that improving students’ awareness of their own learning potential and encouraging creative learning strategies can enhance independent learning behavior in accounting education.
Analisis Pengaruh Proporsi Tenaga Kerja dan Eksternalitas Aglomerasi Terhadap PDRB Industri Sektor Manufaktur di Indonesia Widya Utari; Fitrawaty Fitrawaty; Dede Ruslan
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3828

Abstract

This study aims to analyze the effect of labor proportion and industrial agglomeration externalities on the Gross Regional Domestic Product (GRDP) of the manufacturing sector in Indonesia. This research employs a quantitative approach using panel data covering 34 provinces over the period 2019–2023. The independent variables include labor proportion and industrial externalities represented by specialization index (MARshall–Arrow–Romer/MAR), competition (Porter), and diversity (Jacobs). The analysis method uses panel data regression with model selection through Chow, Hausman, and Lagrange Multiplier tests, where the Random Effect Model (REM) is selected as the best estimation model. The results show that labor proportion and MAR externalities have a positive and significant effect on manufacturing GRDP, highlighting the important role of labor and industrial specialization in driving regional output growth. In contrast, Porter and Jacobs externalities do not have a significant effect, indicating that industrial competition and diversity have not yet contributed substantially to manufacturing sector performance during the study period. Simultaneously, all independent variables significantly affect GRDP, although the model’s explanatory power remains relatively limited. These findings suggest that the growth of Indonesia’s manufacturing sector is more influenced by labor and industrial concentration rather than competition and diversification dynamics, and that other factors outside the model also play an important role in determining manufacturing sector performance.