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All Journal EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI To Maega: Jurnal Pengabdian Masyarakat Majalah Ilmiah Warta Dharmawangsa Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Worksheet : Jurnal Akuntansi Tradition and Modernity of Humanity J-CEKI
Septriawan, Muhammad Reza
Universitas Dharmawangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategi Pendampingan PKM Bummas Kresja Dalam Upaya Peningkatan Produksi Dan Pemasaran Umkm Terdampak Covid-19 Desa Firdaus, Serdang Bedagai Budi Antoro; Teuku Fahmi; M. Reza Septriawan; Zulkifli Taib; Suhariyanti Suhariyanti
To Maega : Jurnal Pengabdian Masyarakat Vol 5, No 2 (2022): Juni 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v5i2.989

Abstract

Desa Firdaus merupakan satu dari 17 desa yang terdapat pada Kecamatan Sei Rampah Kabupaten Serdang Bedagai. Dalam upaya memberdayakan masyarakat, dibentuk kelompok UMKM yang bergerak pada produksi makanan ringan berupa keripik kentang, pisang dan jamur. Hal ini ditujukan untuk menambah pendapatan rumah tangga serta menyokong perekonomian masyarakat. Didapati permasalahan yang dihadapi oleh mitra yaitu; a). Keterbatasan modal, b). Minimnya ketersediaan bahan baku kentang merah yang menjadi bahan baku utama produk keripik, c). Terhambatnya proses pemasaran akibat PSBB, d). Kurangnya variasi produk. Adapun solusi yang ditawarkan adalah kiat-kiat manajemen keuangan, administrasi bisnis serta beberapa upaya memperoleh pinjaman modal usaha di bank dan koperasi atau pemerintah daerah, untuk permasalahan bahan baku, solusinya menjalin kerjasama langsung kepada petani kentang merah di kawasan Berastagi. Selanjutnya permasalahan terhambatnya proses pemasaran, solusinya dengan pelatihan pemanfaatan media digital e-commerce pada situs belanja online. Selanjutnya masalah variasi prosuk, diberikan pelatihan pembuatan bumbu rasa untuk memberi variasi olahan keripik kentang.Tujuannya adalah menjadi strategi dalam upaya meningkatkan produksi dan pemasaran UMKM terdampak Covid-19. Selain itu, dengan sarana pemasaran berbasis e-commerce serta kreatifitas dalam variasi produk, maka kelompok UMKM desa Firdaus dapat bersaing dengan kelompok UMKM lainnya dalam memasarkan hasil produksinya pada skala yang lebih luas lagi.
PENGOLAHAN DATA AKUNTANSI DENGAN SISTEM ELECTRONIC DATA PROCESSING PADA PT. MULIA TANI JAYA M. Reza Septriawan
Jurnal Warta Dharmawangsa Vol 15, No 4 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v15i4.1523

Abstract

PKM MANAJEMEN KEUANGAN BAGI JAMAAH MESJID ANNAZHIRIN KOTA MEDAN SEBAGAI UPAYA PEMBEKALAN KETRAMPILAN WIRAUSAHA DAN PENGUATAN UMKM Reza Septriawan; Sri Mulyani; Listya Devi Junaidi; Syaiful Amri
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.011 KB) | DOI: 10.46576/rjpkm.v2i2.1041

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan adalah berupa pelatihan manajemen keuangan yang dilakukan di Mesjid Annazhirin Medan. Adapun jumlah peserta yang mengikuti kegiatan ini yaitu sebanyak 20 jamaah mesjid yang rata-rata sudah memiliki usaha/UMKM masing-masing. Tujuan dilakukannya pengabdiaan ini yaitu: 1) Peserta dapat memahami sebagaimana pentingnya manajemen keuangan bagi usaha; 2) peserta mampu menyusun laporan keuangan sederhana untuk usahanya.  Metode yang dilakukan didalam kegiatan pengabdian ini yaitu menggunakan metode ceramah. Kegiatan ini dilaksanakan dengan menggunakan empat tahapan. Tahap pertama adalah tahapan melakukan observasi bagi para jamaah mesjid Annazhirin, tahapan kedua adalah memberikan pelatihan dengan metode ceramah/presentase, tahapan ketiga adalah melakukan diskusi oleh para jamaah mesjid Annazhirin, dan tahapan keempat adalah melakukan evaluasi kegiatan dengan cara mengunjungi beberapa lokasi usaha para jamaah. Setelah dilaksanakannya kegiatan pengabdian ini target yang telah tercapai adalah sebagai berikut: 1) Para peserta telah memahami pentingnya manajemen keuangan usaha; 2) Para peserta sudah mulai dapat melakukan pencatatan keuangan usahanya
Pengaruh Rektrukturisasi Kredit di Masa Pandemi Covid-19 Terhadap Pendapatan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Muhammad Reza Septriawan; Sri Mulyani; M Iqbal
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.266

Abstract

The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking issuers (45 issuers) which are reported and summarized on the official website of the Indonesia Stock Exchange (BEI). The results of hypothesis testing using the t test show a significance value of 0.00 <0.05 with a coefficient value of -1.260, which means that credit restructuring has a negative effect on bank income, it can be concluded that the credit restructuring variable (X) partially has a negative effect on the income variable. (Y). The higher the credit restructuring, the lower the income of banking companies listed on the IDX. The result of the coefficient of determination shows the ability of the independent variable to explain the variation of the dependent variable of 0.945 or 94.5%, which means that the effect of credit restructuring (X) on income (Y) is 94.5% and the remaining 5.5% is influenced by other variables outside of this research model.
PENGARUH PIUTANG TAK TERTAGIH TERHADAP ARUS KAS PADA PT SINAR REZEKI MAS MAKMUR Maya Josefa Hutapea; Muhammad Reza Septriawan
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2122

Abstract

Cash flow is a financial statement that contains the effect of cash from operating activities, investment transaction activities and financing/funding transaction activities as well as the net increase or decrease in cash of a company for a period. Uncollectible accounts are one of the factors that can affect a company's operating cash flow among many other factors. The formulation of the problem in this study is whether bad debts affect cash flow and how much influence bad debts have on cash flow at PT. Sinar Rezekimas Prosperous. The purpose of the study was to test and analyze the effect of Uncollectible Receivables on Cash Flows at PT. Sinar Rezekimas Prosperous Period. The data analysis technique used is simple linear regression analysis, t test, and determination test where data processing uses SPSS version 22 program. This research produces a simple linear regression equation, namely: Y = 1.67155 - 0.118X. The results of the t-test obtained that bad debts have a significant effect on cash flow at PT. Sinar Rezekimas Makmur Medan. The coefficient of determination is 0.134, which indicates that the bad debts variable is able to explain the cash flow of 13.4%, while the remaining 86.6% is explained by other variables not examined in this study, such as accounts receivable turnover, unpaid debts and others. The company is advised to tighten credit policies, paying attention to matters relating to collection of receivables, such as overdue problems and fines for late payments. Intensely and politely remind customers of the receivables they have. Impose a fine on the customer so that the customer pays before the due date. Perform billing continuously in a polite manner and do not disturb customers.
PENGARUH LIKUIDITAS DAN MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CV. MITRA KARYA MEDAN Ningsih Ani Zebua; Reza Septriawan
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1538

Abstract

To assess the company's finances, a profitability ratio can be used. Profitability isthe company's ability to earn a profit in relation to sales, total assets and owncapital. For companies, the problem of profitability is very important because itcan include other ratios, including the ratio of liquidity and working capital.Liquidity is the company's ability to meet short-term obligations smoothly and ontime. The level of liquidity of the company can be shown by liquid assets that areeasily converted into cash, including cash, bank, accounts receivable, marketablesecurities, and inventories. Working capital is a fund needed so that companyoperations can run smoothly in accordance with the policies that have beendetermined for the achievement of company goals. The formulation of the problemin this study is how the influence of liquidity and working capital managementeither partially or simultaneously on profitability at CV. Mitra Karya Medan ?. Theresearch objective was to determine and analyze the effect of liquidity and workingcapital management either partially or simultaneously on profitability at CV. MitraKarya Medan. This study uses multiple linear regression analysis, determinationtest and t test, with the help of the SPSS test tool. Based on the research results, itis known that there is a partial effect of the current ratio on the net profit margin atCV. Mitra Karya Medan, this is shown from the results of the t test where t count>t table (4.807> 2.13185) so that H0 is rejected and Ha is accepted, which meansthat the current ratio variable has a significant (significant) effect with the net profitmargin variable. In addition, there is a partial effect of the debt to equity ratio onthe net profit margin at CV. Mitra Karya Medan, this is shown from the results ofthe t test where t count> t table (3.064> 2.13185) so that H0 is rejected and Ha isaccepted, which means that the debt to equity ratio variable has a significant(significant) effect with the net profit margin variable. Based on the researchresults, it is known that there is an effect of the current ratio and the debt to equityratio simultaneously on the net profit margin at CV. Mitra Karya Medan, and thepercentage of the relationship between the current ratio variable (X1) and the debtto equity ratio (X2) to the net profit margin (Y) is 34.2%, while the remaining 65.8%is influenced by other factors not examined
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA BUMDes AMANAH KASIH DESA SINAH KASIH, SEI RAMPAH Budi Antoro; M. Reza Septriawan; Ratna Dina Marviana; T.M. Syauqi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.15628

Abstract

Desa Sinah Kasih merupakan salah satu desa dari 17 desa yang terdapat pada Kecamatan Sei Rampah dengan luas wilayah 1.900,22 m2 dan jumlah penduduk sebanyak 1748 jiwa yang mayoritas penduduknya bekerja sebagai petani dan pekerja perkebunan PTPN4. Desa ini memiliki BUMDes dimana unit usahanya berupa depot air minum (air masak) yang cukup dibutuhkan oleh masyarakat desa Sinah Kasih. Unit usaha tersebut didirikan berdasarkan swadaya masyarakat yang kemudian dibawah naungan BUMDes Amanah Kasih. Meskipun unit usaha tersebut berada pada naungan BUMDes, namun permodalan awal dalam menjalankan usaha depot air minum ini bukan berasal dari pendanaan desa melainkan murni dari swadaya masyarakat desa. Sehingga segala bentuk aktivitas produksi, penjualan, pencatatan laba-rugi masih dilakukan dengan sederhana. Dari hal tersebut maka pencatatan laporan keuangan unit usaha depot air minum ini masih sangat sederhana dan belum memenuhi kriteria pencatatan laporan keuangan yang baik. Pelatihan penyusunan laporan keuangan yang baik dirasakan perlu oleh pengelola usaha depot air minum ini karena nantinya unit usaha ini akan mengajukan pendanaan modal pada desa. Untuk memenuhi kebutuhan tersebut, dilakukan kegiatan PkM berupa pelatihan penyusunan laporan keuangan sehingga mitra dapat menyusun laporan keuangan yang sesuai standar akuntansi yang baik sebagai luaran utama kegiatan. Rencana kegiatan dilakukan selama dua hari dengan rincian hari pertama pemberian sosialisasi manajemen usaha dan konsep-konsep dasar akuntansi berkaitan dengan pencatatan keuangan, hari kedua pelatihan penyusunan laporan keuangan.
ANALISIS AUDIT DELAY DAN SISTEM PENGENDALIAN INTERNAL ISO 50001 TERHADAP KINERJA PERUSAHAAN PT. INDUSTRI KARET DELI Tuti Nirwan Dewi Sabari Laia; Muhammad Reza Septriawan; Muhamm Andi Prayogi
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3456

Abstract

Audit Delay is the length of time it takes for the audit to be completed by the auditor as measured by thedifference in time between the implementation date and the audit report. Audit delay can also bemeasured from the implementation schedule and the realization of the audit conducted by the auditor.The internal control system within the company includes the organizational structure, methods, and allmeasures that are coordinated to protect the company's assets, monitor the accuracy and reliability ofaccounting data, help efficiency and encourage compliance with company management policies.Company performance is a view of the overall condition of the company over a certain period of time,which is the result or achievement that is influenced by the company's operational activities in utilizingits resources. The research was conducted with secondary data types and sources. The data collectionmethod was carried out by conducting data processing and written interviews. Audit delay and internalcontrol systems have a significant impact on the sustainability of the company's energy managementsystem, with energy management aimed at reducing and controlling energy consumption, helping toincrease production, employee productivity, reduce risk, save the environment and costs. Avoidingaudit delays and supervising the internal control system will provide opportunities for energy savings,so that PT Industri Karet Deli's energy performance can achieve its targets and generate profits for thecompany. The conclusions and suggestions of this study are expected to provide information regardingthe average audit delay, so that the auditor can control these factors, management can be firm inmaking decisions regarding audit delays that occur in the energy management system and it isadvisable to plan field work properly so that the process the audit is carried out effectively andefficiently and can follow procedures in accordance with the provisions set by the company'smanagement.
PERAMALAN JUMLAH PENDUDUK MISKIN DI KOTA MEDAN MELALUI ANALISIS ARIMA TIME-SERIES FORECASTING METHODS DENGAN KENAIKAN HARGA BAHAN BAKAR MINYAK (BBM) SEBAGAI VARIABEL MODERATING M. Reza Septriawan; Malesa Anan
Jurnal Warta Dharmawangsa Vol 17, No 3 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i3.3587

Abstract

PERAMALAN JUMLAH PENDUDUK MISKIN DI KOTA MEDAN MELALUI ANALISIS ARIMA TIME-SERIES FORECASTING METHODS DENGAN KENAIKAN HARGA BAHAN BAKAR MINYAK (BBM) SEBAGAI VARIABEL MODERATING M. Reza Septriawan; Malesa Anan
Jurnal Warta Dharmawangsa Vol 17, No 3 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i3.3587

Abstract

Co-Authors Adellia, Adellia Andini, Retno Putri Antoro, Budi Budi Antoro Dewi Wahyuni Eddy Iskandar Harahap, Ahmad Taufiq Irawadi, Bambang Iskandar, Eddy Junaidi, Listya Devi Listya Devi Junaidi M Iqbal Malesa Anan Marviana, Ratna Dina Maya Josefa Hutapea Muhamm Andi Prayogi Ningsih Ani Zebua Nursidin, M. Prayogi, Muhamm Andi Rozi, Fachrul Sabari Laia, Tuti Nirwan Dewi Sopang, Fandi Iskandar Sri Mulyani Sri Mulyani Suhariyanti Syaharman Syaharman Syaiful Amri Syaiful Amri Syauqi, Teuku Muhammad Teuku Fahmi Tuti Nirwan Dewi Sabari Laia Zulkifli Taib Zulkifli Taib