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All Journal Jurnal Paradigma Ekonomika Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL MITRA PRIMA
Aisyah Nasution, Siti
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Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Veterinary

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Pengaruh strukture aktiva, profitabilitas, pertumbuhan penjualan, dan size perusahaan terhadap struktur modal pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2014-2018 Sembiring, Indiani; Sitinjak, Susi L.; Herdina Hutabarat, Debi; Aisyah Nasution, Siti
Jurnal Paradigma Ekonomika Vol. 16 No. 1 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i1.12081

Abstract

This study aims to determine and test the effect of assets structure, profitability, sales growth, and firm size on capital structure partially and simultaneously of food and beverage companies. Determination of the sample used in this study was purposive sampling technique which amounted to 11 companies with a year observation of five years and data obtained from the financial statements of food and beverage companies at www.idx.co.id. The data analysis method used is multiple linear regression analysis.Based on the results obtained that assets structure has a significant effect on capital structure. Meanwhile, profitability, sales growth, and firm size didn’t have a significant effect on capital structure. Simultaneous hypothesis test results obtained that the assets structure, profitability, sales growth, and firm size have a significant effect on capital structure.   
Peran Akuntansi Rumah Tangga dalam Manajemen Keuangan Keluarga Nazmi, Hendra; Siregar, Melinda; Aisyah Nasution, Siti; Hwee Teng, Sauh; Dini, Siti; Astuti, Fuji; Anggono, Anggono; Anggeresia Ginting, Wenny
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3204

Abstract

Pada masa sekarang ini Laporan keuangan tidak hanya memberikan kontribusi kepada entitas bisnis melainkan juga dalam mengatur keuangan rumah tangga. untuk mengatur keuangan yang stabil pun di perlukan penerapan akuntansi rumah tangga. banyak masyarakat belum menerapkan akuntansi rumah tangga, Padahal Akuntansi rumah tangga merupakan tindakan yang dapat dilakukan dalam mendokumentasikan pemasukan dan pengeluaran rumah tangga yang perlu dicatat. Hasil pencatatan tersebut dapat digunakan sebagai laporan keuangan untuk pengambilan keputusan investasi, keputusan kredit, maupun keputusan pembelanjaan. dalam mengelola dan merencanakan keuangan keluarga sangat diperlukan untuk dapat menyikapi pendapatan dan pengeluaran keluarga dengan bijak. Peran akuntansi dalam hal ini sangat penting untuk dipahami dan diterapkan di rumah tangga. Hal ini akan memastikan bahwa keuangan rumah tangga selalu dikelola dengan baik untuk menghindari kredit macet, untuk memenuhi semua kebutuhan keluarga, dan untuk menghindari masalah ekonomi lain yang dapat menyebabkan keretakan dalam rumah tangga. Pentingnya praktik akuntansi keluarga memiliki motif dan tujuan, yakni untuk membentuk perilaku anggota keluarga agar dapat memilih prioritas pengeluaran dengan melalukan perencanaan, penganggaran dan pencatatan. Pengelolaan keuangan yang tepat perlu adanya perencanaan oleh karena itu penerapan akuntansi sederhana sangat diperlukan.
Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono, anggono; Aisyah Nasution, Siti; Teng, Sauh Hwee; Dini, Siti; Harianti, Puji; wiyah, Tar; Saputra, Ahmad; Irawan, Ari; Siregar, Melinda; Wongsosudono, Corinna
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

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Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
Co-Authors Anggeresia Ginting, Wenny Anggono, Anggono Ari Irawan Corinna Wongsosudono Dini, Siti Fuji Astuti Harianti, Puji Herdina Hutabarat, Debi Hwee Teng, Sauh Nazmi, Hendra Saputra, Ahmad Sembiring, Indiani Siregar, Melinda Sitinjak, Susi L. Teng, Sauh Hwee wiyah, Tar