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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Akuntansi'45 Priviet Social Sciences Journal Mount Hope Global Economic Journal Jurnal Penelitian Pendidikan Indonesia International Journal of Business, Economics & Financial Studies Community Service Progress Accounting Progress
Hutauruk, Rapat Piter Sony
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Literasi Keuangan, Inklusi Keuangan dan Gender Terhadap Perilaku Pengelolaan Keuangan Pelaku UMKM di Kota Medan Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel; Jayanti, Suci Etri; Sinaga, Murbanto; Damanik, Sri Winda Hardiyanti
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.164

Abstract

The financial literacy and financial inclusion index of the Indonesian population has increased; however, most MSME actors still practice substandard financial management. In fact, financial management is vital for the development of MSMEs. Therefore, this study aims to analyze the influence of financial literacy, financial inclusion, and gender on the financial management behavior of MSME actors, both partially and simultaneously. This study examines three independent variables: financial literacy, financial inclusion, and gender, and one dependent variable: financial management behavior. The research was conducted on MSME actors in Medan City. The research sample consisted of 100 people, selected using a simple random sampling technique. This study used primary data. The research data were obtained through questionnaires distributed to respondents. The data obtained were then analyzed using multiple linear regression analysis methods. The analysis results show that financial literacy, financial inclusion, and gender have a positive and significant effect on the financial management behavior of MSME actors, both partially and simultaneously. The implication of this study is the need to develop inclusive and comprehensive financial education programs, increase access to financial services, and reduce the gender gap in financial access and literacy to improve the quality of financial management of MSMEs.
Pengaruh Tingkat Pendidikan, Faktor Usia dan Gender Terhadap Literasi Keuangan Pelaku UMKM di Kota Medan Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Jayanti S., Suci Etri; Sinaga, Murbanto; Damanik, Sri Winda Hardiyanti
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.166

Abstract

The financial literacy index of the Indonesian population has increased, but on the other hand, the number of cases of illegal online loan scams and online trading fraud due to low financial literacy remains very high. Therefore, efforts are needed to improve the financial literacy of MSMEs based on a deep understanding of the factors influencing financial literacy itself. This study aims to determine the effect of education level, age, and gender on the financial literacy of MSME actors, both partially and simultaneously. The research was conducted on MSME actors in Medan City. The research sample consisted of 100 people. The sampling technique used was simple random sampling. This study used primary data sources. Data were obtained through questionnaires distributed to respondents. The research data were then analyzed using multiple linear regression analysis methods. The analysis results show that the education level has a positive and significant effect on the financial literacy of MSME actors in Medan City. Age has a negative and significant effect on the financial literacy of MSME actors in Medan City. Gender also has a negative and significant effect on the financial literacy of MSME actors in Medan City. Furthermore, education level, age, and gender simultaneously have a significant effect on the financial literacy of MSME actors in Medan City. The direct implication of this study is the need for the development of holistic and inclusive financial education and training programs for MSME actors.
The Effect of Capital Structure, Financial Performance, Firm Growth and Size on Firm Value: Empirical Study on Manufacturing Listed Companies on the Indonesia Stock Exchange Hutauruk, Rapat Piter Sony; Zalukhu, Rika Surianto; Collyn, Daniel
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.22

Abstract

Today, companies in the industry and the current economic conditions have created tight competition between manufacturing companies. Competition in the manufacturing industry makes every company improve its performance so that its goals can still be achieved. A high company value is the desire of every company owner because a high company value indicates the prosperity of its shareholders is also high. This study analyses the effect of capital structure, financial performance, firm growth, and size on firm value. This type of research was descriptive quantitative. The study was conducted on 181 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019. The research sample was 41 companies. The sampling technique used was purposive. The type of data used is secondary data. Data were analyzed using multiple linear regression analysis methods. The results show that financial performance partially has a positive and significant effect on firm value. Meanwhile, capital structure, firm growth, and firm size partially have a positive and insignificant effect on firm value.
Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia Zalukhu, Rika Surianto; Sinurat, Mangasi; Collyn, Daniel; Hutauruk, Rapat Piter Sony; Syahputra, Ari
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.23

Abstract

An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.
STRATEGI MANAJEMEN KEUANGAN UNTUK PENGEMBANGAN USAHA TERNAK LELE DI DESA KUTA BARU KEC. TEBING TINGGI KAB. SERDANG BEDAGAI Sari, Gansar Mayang; Manurung , Carnelius Ricardo; Hasibuan, Andy Wijaya; Sihaloho, Japenton; Fadila, Sa'i; Chen, Christinna; Syahputra, Andry; Suwadi, Suwadi; Siahaan, Rumiris; Hutauruk, Rapat Piter Sony; Cen, Cia Cai; Jayanti, Suci Etry
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40415

Abstract

Manajemen keuangan yang baik adalah elemen penting untuk keberhasilan dan kelangsungan suatu usaha. Manajemen keuangan yang tepat dapat membantu: Mengelola anggaran bisnis dengan baik, Memastikan perusahaan beroperasi dengan cara yang paling menguntungkan, Mengurangi biaya dan meningkatkan efisiensi, Meminimalkan risiko kebangkrutan, Menghindari masalah likuiditas dan utang yang tidak terkelola. Budidaya ikan lele telah menjadi salah satu usaha utama masyarakat Desa Kuta Baru. Namun, masih banyak peternak yang mengalami kendala dalam manajemen keuangan usaha mereka. Dengan memperkuat keterampilan manajemen keuangan, para peternak dapat lebih efisien dalam mengelola usaha, mengurangi risiko kerugian, dan meningkatkan keuntungan. Program ini bertujuan untuk memberikan pengetahuan dasar mengenai manajemen keuangan, termasuk pencatatan keuangan, pengelolaan arus kas, dan perencanaan keuangan yang lebih baik.
Analisis Perilaku Biaya dan Penerapan Cost-Volume-Profit (CVP) pada UMKM Lemang Batok di Kota Tebing Tinggi Zalukhu, Rika Surianto; Hutauruk, Rapat Piter Sony; Collyn, Daniel; Hutabarat, Metyria Imelda
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.288

Abstract

This study aims to analyze cost behavior in the Lemang Batok micro-enterprise (UMKM) in Tebing Tinggi City as a basis for more accurate production planning and pricing decisions. This research employs a descriptive qualitative approach using monthly production cost data obtained from the enterprise’s financial records. Total cost function was formulated to identify fixed costs, variable costs per unit, and the overall cost structure. A cost–volume–profit (CVP) analysis was then conducted to determine the break-even point and assess profit sensitivity to changes in production volume. The results indicate that the Lemang Batok enterprise carries fixed costs of IDR 3,100,000 per month and variable costs of IDR 415 per unit, resulting in a total cost function of Y = 3,100,000 + 415X. The CVP analysis indicates that the break-even point is reached at a production volume of 105 units per month at a selling price of IDR 30,000 per unit, while increasing production up to 700 units can significantly reduce the average unit cost and enhance the contribution margin. These findings demonstrate that separating mixed costs and applying CVP analysis provide a more accurate foundation for cost control and pricing decisions in micro-enterprises. This study contributes to the literature on cost behavior in traditional food-based micro-enterprises and offers practical recommendations for improving efficiency and profitability.
Analisis Efisiensi Biaya Produksi Dalam Penetapan Laba Pada Peternakan Pir Azrul Fani Saragih Hutauruk, Rapat Piter Sony
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.290

Abstract

This study aims to analyze cost efficiency and profit determination at Pir Azrul Fani Saragih Poultry Farm based on five production cycles. This research employs a descriptive qualitative approach using primary data obtained through interviews and secondary data derived from cost and revenue records for each cycle. The results indicate that total production costs consist of raw material costs, direct labor costs, and overhead, with raw materials being the largest and most volatile component. The cost efficiency analysis shows that the first three cycles achieved efficiency levels below 100%, while the fourth and fifth cycles experienced inefficiency due to actual costs exceeding budgeted amounts. Profit also fluctuated, with the highest value recorded in the second cycle at Rp17,121,776 and the lowest in the fifth cycle at Rp5,631,332. These findings demonstrate that profit is strongly influenced by a combination of selling price variations and the effectiveness of cost control. The study concludes that cost control has not been consistently implemented, indicating the need for standard costing and more systematic cost evaluation to enhance business profitability.
Co-Authors Andini, Nadya Syakira Angkasa, Justine Astika, Lili Cahyadi, Willy Cai Cen, Cia Chandria, Vivi Chen, Christinna Ciawi, Natalia Collyn, Daniel Colyn, Daniel Damanik, Sri Winda Hardiyanti Fadila, Sa'i Gugum Mukdas Sudarjah Gunawan, Didik Harvin, Frans Hasibuan, Andy Wijaya Hutabarat, Metyria Imelda Jayanti S., Suci Etri JAYANTI, SUCI ETRI Jayanti, Suci Etry Manurung , Carnelius Ricardo Priscillia Rahayu Rahayu Rika Surianto Zalukhu Sari, Gansar Mayang Saribu, Holfian Daulat Tambun Siahaan, Rumiris Sianipar, Cristin Natalia Sihaloho, Japenton Sinaga, Murbanto Sinurat, Mangasi Suwadi Suwadi Suwita, Alya Syahputra, Andry Syahputra, Ari Tambun Saribu, Holfian Daulat Vigo, Marvin Zalukhu, Rika Surianto