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Memahami Persepsi Konsumen terhadap Shrinkflation pada Produk FMCG Understanding Consumer Perceptions of Shrinkflation in FMCG Products Ratih Amelia; Muhammad Fathoni, Adi Harianto, Amin Hou, Sabaruddin Chaniago
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v9i1.10671

Abstract

Penelitian ini menganalisis pengaruh shrinkflation dan perceived price fairness terhadap customer satisfaction dan switching intention dengan consumer trust sebagai variabel mediasi. Menggunakan pendekatan kuantitatif dan analisis SEM-PLS, penelitian ini melibatkan 150 responden yang pernah membeli produk FMCG yang mengalami shrinkflation. Hasil penelitian menunjukkan bahwa seluruh pengaruh langsung signifikan, di mana shrinkflation dan perceived price fairness terbukti menurunkan kepercayaan dan kepuasan konsumen sekaligus meningkatkan switching intention. Consumer trust memiliki pengaruh paling kuat terutama terhadap switching intention, menegaskan perannya sebagai fondasi hubungan jangka panjang konsumen–merek. Hasil mediasi menunjukkan bahwa perceived price fairness berpengaruh tidak langsung secara signifikan terhadap customer satisfaction dan switching intention melalui consumer trust, sementara shrinkflation hanya berpengaruh tidak langsung secara signifikan terhadap switching intention melalui trust. Temuan ini menegaskan pentingnya transparansi dan keadilan harga dalam mempertahankan kepercayaan konsumen, terutama pada kondisi inflasi ketika shrinkflation menjadi strategi umum produsen FMCG. Kata Kunci: shrinkflation; perceived price fairness; consumer trust; customer satisfaction; switching intention
The Influence of the Implementation of Simple Accounting and Financial Literacy on Increasing the Income of MSMEs in East Medan Berupilihen Br Ginting; Tyus Windi Ayuni; Adi Harianto; Amin Hou; Rafida Khairani
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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

Abstract

This study seeks to analyze the influence of simple accounting practices and financial literacy on the income growth performance of micro, small, and medium enterprises (MSMEs) in Medan Timur. Simple accounting is operationalized through key indicators, including systematic record-keeping, preparation of financial reports, and consistency in bookkeeping practices. Financial literacy is assessed based on the level of understanding of fundamental financial concepts, financial planning capabilities, and the ability to make informed financial decisions in business contexts. Meanwhile, income growth performance is measured using indicators such as increased sales, profit growth, and overall financial stability. The study adopts a quantitative research design, employing a survey method as the primary data collection technique. A total of 75 MSME actors in Medan Timur were selected as respondents using purposive sampling. Data were gathered through structured questionnaires specifically developed to measure the research variables. The collected data were subsequently analyzed using multiple linear regression to evaluate the magnitude and significance of the relationships between variables. The findings reveal that both the implementation of simple accounting and financial literacy exert a positive and statistically significant effect on MSME income growth. Accurate and consistent financial recording enables business owners to better monitor and control their financial performance, while a higher level of financial literacy enhances their capacity to make strategic and effective financial decisions. These results underscore the importance of strengthening basic accounting practices and improving financial knowledge as key drivers for sustainable income growth and long-term business development among MSMEs in Medan Timur.
Financial Management and Accounting Training for the Tourism Industry for Students at Taruna Bangsa Sawit Seberang Private High School Deva Djohan; Ika Puspa Satriany; Robin; Thamrin; Duffin; Devia Febrina; Randy Brilliant Chandra; Emma Novirsari; Amin Hou; Iventura Fitra Uli Tamba
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.8500

Abstract

This Community Service Program (PKM) aims to enhance the financial management and accounting skills of students at SMA Taruna Bangsa Sawit Seberang, specifically tailored for the tourism industry. The training focuses on key financial principles such as budgeting, financial reporting, cost management, and accounting practices within the tourism sector. By incorporating practical exercises, case studies, and simulations, students will gain hands-on experience in managing financial operations for tourism businesses. The program’s goal is to equip students with the necessary skills to manage finances effectively, thereby improving their job readiness in the growing tourism sector. The expected outcomes include increased financial literacy, better preparedness for careers in tourism, and a deeper understanding of how accounting plays a vital role in the industry’s success.
Pengaruh Kebijakan Dividen, Likuiditas Profitabilitas, Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Pada Sektor Industri Dasar Deby S O Pasaribu; Frans G Sinuhaji; Amin Hou; Yenni Yenni; Andoko Andoko
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.11065

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, likuiditas, profitabilitas, dan struktur kepemilikan terhadap nilai perusahaan. Variabel independen dalam penelitian ini adalah Dividend Payout Ratio (DPR) sebagai ukuran kebijakan dividen, Current Ratio (CR) sebagai indikator likuiditas, Return on Assets (ROA) sebagai indikator profitabilitas, dan Kepemilikan Institusional (KI) sebagai indikator struktur kepemilikan. Variabel dependen yang digunakan adalah nilai perusahaan yang diukur dengan Tobin's Q. Metode penelitian kuantitatif digunakan dengan analisis regresi berganda untuk menguji hubungan antar variabel. Data diperoleh dari sumber sekunder berupa laporan keuangan perusahaan yang dipilih menggunakan teknik purposive sampling untuk memastikan relevansi dan konsistensi. Untuk memvalidasi model regresi, dilakukan uji asumsi klasik yang mencakup uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa, secara parsial, DPR memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan, menunjukkan bahwa pembayaran dividen yang lebih tinggi dapat mengurangi valuasi pasar terhadap perusahaan. Sebaliknya, CR dan KI memiliki dampak positif dan signifikan, yang menyiratkan bahwa likuiditas yang lebih tinggi dan kepemilikan institusional yang lebih kuat cenderung meningkatkan nilai perusahaan. Menariknya, ROA menunjukkan pengaruh negatif dan signifikan, yang mungkin mencerminkan skeptisisme investor terhadap ukuran profitabilitas dalam konteks tertentu. Secara simultan, DPR, CR, ROA, dan KI secara kolektif memberikan pengaruh signifikan terhadap nilai perusahaan, yang menunjukkan adanya interaksi multifaset dari faktor keuangan dan tata kelola. Temuan ini memberikan wawasan berharga bagi para pengambil keputusan perusahaan yang bertujuan untuk mengoptimalkan strategi keuangan dan meningkatkan nilai pemegang saham.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Financial Distress Amin Hou; Sabaruddin Chaniago; Sri Kawuri; Tyus Windi Ayuni; Dwi Pertiwi Anggraini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4155

Abstract

The banking sector is a key driver of economic growth and financial stability, but it remains exposed to various risks that can lead to financial distress. Early detection using financial ratio analysis is therefore essential to strengthen resilience and protect stakeholder confidence. This study aims to examine the impact of financial ratios on financial distress. This study analyzes the current ratio, debt to equity ratio, and return on assets. The employed study methodology is a quantitative technique utilizing secondary data obtained from financial reports. Data were evaluated by multiple linear regression to ascertain both partial and simultaneous impacts of financial ratios on financial hardship. The findings indicate that current ratio, debt equity ratio, and return on assets significantly influence financial strain to some extent. Concurrent testing indicates that the three independent factors collectively exert a significant impact on financial hardship, with a determination coefficient of 75.9%. These findings affirm that effective management of liquidity, debt composition, and profitability is essential in mitigating the risk of financial distress within the banking industry. Practically, banks should actively manage liquidity, debt, and profitability to prevent financial distress.
The Effectiveness of Quick Response Code Indonesian Standard (QRIS) in Increasing MSME Transactions at Car Free Day in Merdeka Square, Medan Tyus Windi Ayuni; Ibrahim Mallam Fali; Rahima Br Purba; Amin Hou; Adi Harianto
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v2i1.95

Abstract

This study aims to analyze the effectiveness of the use of the Quick Response Code Indonesian Standard (QRIS) in creasing MSME transactions at Car Free Day in Lapangan Merdekea, Medan City. The independent variables in this study are the ease use of QRIS and trust in the use of QRIS, while the dependent variable is the increase in MSME transactions. This study is motivated by the development of digital technology, which has encouraged the transformation of non-cash payment systems in the MSME sector. Although QRIS has been widely adopted, several obstacles still exist, such as limited techonological understanding and low levels of trust in digital payment systems. This study employed a quantitative research method with an associative approach. The population consisted of all culinary business actors at Car Free Day in Lapangan Merdeka, Medan City. The sampling technique used purposive sampling with a total 45 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) based on Smart PLS. the results indicate that the ease of use of QRIS has a positive and significant effect on increasing MSME transactions, with a path coefficient value of 0.612 an a p-value of 0.000. trust in the use of QRIS also has a positive and significant effect on increasing MSME transactions, with a path coefficient value of 0.684 and a p-value of 0.000. Furthermore, the ease of use and trust in the use of QRIS simultaneously enhance the effectiveness of MSME transactions at Car Free Day in Lapangan Merdeka, Medan City. This study shows that the ease of use and trust in QRIS are important factors in increasing the adoption of digital payments among MSMEs. The use of QRIS provides convenience, security, transcation efficiency and supports the digital transformarion of MSMEs in the digital economy era.
The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025) Widy Hastuty HS; Amin Hou; Duffin Duffin; Laily Ramadhani; Dominggus Sijauta
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.228

Abstract

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.
Pengaruh Sumber Daya Manusia, Inovasi Teknologi Digital, dan Strategi Pemasaran Terhadap Pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Wilayah Medan Utara Ahmad Rivai; Amin Hou; Mega Hernawati Harefa; Agus Susanto; Mhd Restu Razaq
JURNAL ADMINISTRASI KANTOR Vol 13 No 1 (2025): Jurnal Administrasi Kantor (Juni 2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v13i1.3406

Abstract

This study aims to analyze the role of human resources, digital technology innovation, and marketing strategies in increasing the income of Micro, Small, and Medium Enterprises (MSMEs) in the North Medan region. A quantitative approach was employed, incorporating surveys and in-depth interviews with MSME actors. Primary data were collected using questionnaires developed based on key research variable indicators, and analyzed using multiple linear regression. The results reveal that all three variables have a significant influence on MSME income enhancement. From a managerial perspective, the findings emphasize the importance of strengthening human resource capacity through training, utilizing digital innovation in operational activities, and formulating data-driven marketing strategies to improve business competitiveness. This study contributes to the development of MSME business models based on digital technology and marketing strategies and serves as a reference for local governments and stakeholders in designing strategic policies to foster sustainable local economic growth. Keywords: MSMEs, human resources, digital innovation, marketing strategy, business income
Efektivitas Terapi Seni Berbasis Media Gambar Dalam Membangun Konsep Diri Positif pada Narapidana Wanita Tan Kim Hek; Mipo Mipo; Amin Hou; Sukiman Sukiman; Petrus Gani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

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

Abstract

Narapidana wanita menghadapi krisis psikologis serius berupa rendahnya kepercayaan diri dan rusaknya konsep diri akibat stigma sosial, kehilangan kebebasan, dan isolasi selama masa pemidanaan. Kondisi ini menjadi hambatan utama dalam proses rehabilitasi dan reintegrasi sosial, namun belum mendapat intervensi psikososial yang terstruktur di Lembaga Pemasyarakatan Perempuan (LPP) mitra. Merespons permasalahan tersebut, kegiatan pengabdian kepada masyarakat ini menawarkan pendekatan terapi seni berbasis media gambar yang diintegrasikan dengan penguatan konsep diri secara holistik sebagai solusi intervensi yang partisipatif, non-klinis, dan mudah diterapkan dalam konteks lapas. Kegiatan dilaksanakan dalam dua sesi terstruktur yang melibatkan 83 narapidana wanita yang dipilih secara purposif berdasarkan keterbukaan dan kesediaan berpartisipasi. Metode yang digunakan mencakup aktivitas menggambar ekspresif, melukis bebas, dan sesi refleksi diri yang difasilitasi oleh tim dosen dari empat perguruan tinggi secara kolaboratif. Pengumpulan data dilakukan melalui observasi partisipatif, wawancara mendalam, dan dokumentasi karya seni, kemudian dianalisis secara tematik menggunakan pendekatan studi kasus kualitatif. Hasil kegiatan menunjukkan dampak konkret yang signifikan: sebagian besar peserta mengalami peningkatan penerimaan diri, kemampuan mengekspresikan emosi secara sehat, serta terbentuknya gambaran diri yang lebih positif dan konstruktif. Peserta juga menunjukkan peningkatan keterbukaan dalam komunikasi interpersonal dan motivasi untuk berubah. Kegiatan ini membuktikan bahwa terapi seni melalui media gambar merupakan intervensi efektif yang dapat diadopsi LPP sebagai program rehabilitasi berkelanjutan guna mendukung reintegrasi sosial narapidana wanita secara bermartabat.
Co-Authors , Nirmalasari Abdul Aziz Adi Harianto Agus Susanto Ahmad Fadli Ahmad Fadli Ahmad Rivai Ali Syah Putra Alimin, Erina Amalia, Fiqrida Amanda, Diska Aminatu Zahra Andoko Andoko Andoko Andoko, Andoko Anita Anita Arsyaf Tampubolon Asfianti, Vivi Astika, Enda Ayuni , Tyus Windi Baehaqi Br Ginting, Berupilihen Chandra, Randy Brilliant Chaniago, Sabarudddin Cici Handayani, Cici Dahrul Siregar Darwan Tanady Darwin Lie Debora Tambunan Deby S O Pasaribu Deby S O Pasaribu Deby Siska Oktavia Pasaribu Deby Siska Oktavia Pasaribu Denny Satria Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Dini M Hutagalung Dini Vientiany Dominggus Sijauta Duffin Dwi Pertiwi Anggraini Dwi Pertiwi Anggraini Dwita Sakuntala Eddy Harnjo Eka Martyna Theodora Elisa Oktavia Simatupang Elyzabeth Wijaya Emma Novirsar Emma Novirsari Ester Hervina Sihombing Ester Hervina Sihombing ESTER HERVINA SIHOMBING, ESTER HERVINA Fauzia Mei Salsabila Fauzia Mei Salsabillah Fauzia Mei Salsabillah Frans G Sinuhaji Gami, Emelia Rahmadany Putri Gani, Petrus Gea, Stevan Rejekima Gea, Wita Cristianni Ginting, Rika Adelina Br. Harahap, Taufiq Azmi Hariato, Adi Harman Syahfendi Harnjo, Eddy Hecimovic, Angela Hek, Tan Kim Ibrahim Mallam Fali Ibrahim Mallam Fali Ika Puspa Satriany Indah Juwita Indra Budiman Indra Budiman Iventura Fitra Uli Tamba Jen Peng Huang Jonathan Setiadi Pasaribu Juliansyah, Roni Kaseng, Asriyana Khairatun Nazah Laily Ramadhani Leony Hoki Lili Maulidza M Fakhrul Hirzi M. Fakhrul Hirzi Mahyuddin Mahyuddin Manda Dwipayani Bhastary Martin Martin Martin Martin Martin Maya Syahlina Mega Hernawati Harefa Mega Sanjaya Mhd Restu Razaq Razaq Milka Rositi Sianipar Mipo Mipo Mipo, Mipo Mohamed Anis Benallal Mohammed Salim Benabadji Muhammad Fathoni Muhammad Fathoni, Muhammad Muhammad Restu Razaq Mustapha Si Tayeb Nagian Tony Nainggolan, Susan G.V. Nasib Nasution, Muhammad Ilham Nasution, Sri Wanti Nazah, Khairatun Nidya Banuari Nissa, Fachrun Pardede, Akim Manaor Hara Pebri, Prianda Petrus Gani Preddy Marpaung Rafael R.F. Sijabat Rafida Khairani Rahima Br Purba Ratih Amelia Ratna Sari Rifda Daulay, Zulia Rina Asriani Levianti Rivai, Ahmad Rivai, Ahmad Roma Sihombing Roni Juliansyah Rosita Rosita Sabaruddin Chaniago Saputra, Jumadil Septa Diana Nabella Silaban, Jenti Natalia Simatupang, Jumeida Sinaga, Anggiat Sinaga, Tioma Maryanda Sinuhaji, Frans G Siti Alhamra Salqaura Sri Kawuri Stevan Rejekiman Gea Sukiman Sukiman Sukiman Sukiman Surtan Hasibuan Surya Maulana SUSANTO Susilowati, Alicia Ulina Suwandy Purba Syafitri, Desy Ramadhani Syukur Berkat Waruwu Thamrin Theodora, Eka Martyna Thomas Sumarsan Goh Tumangger, Ayu Bonita Sari Tumini Sipayung Tyus Windi Ayuni Tyus Windi Ayuni Vina Maria Ompusunggu Widy Hastuty Widy Hastuty HS Widy Hastuty HS Wily Julitawaty Wulan Sari, Wulan Yehezkiel Wibisono Sagala Yenni Yenni . Yusrizal Yusrizal Zakia Fadila