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All Journal Jurnal Riset Akuntansi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal on Social Science, Economics and Art Movere Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Fruitset Sains : Jurnal Pertanian Agroteknologi Al-Buhuts (e-journal) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Journal of Trends Economics and Accounting Research Journal of Social And Economics Research International Journal of Economics (IJEC) Journal of Management, Economic and Accounting (JMEA) Jurnal Multidisiplin West Science Jurnal Pengabdian West Science Jurnal Agro Nusantara PENG: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi dan Keuangan All Fields of Science Journal Liaison Academia and Sosiety
Sriwardany
Universitas Muslim Nusantara Al Washliyah Medan
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Pengaruh Kebijakan Pertanian Terhadap Kehidupan Sosial Ekonomi Petani Kecil dalam Pembangunan Pertanian Fadhilah, Dita Deviana; Sriwardany, Sriwardany
Jurnal Multidisiplin West Science Vol 4 No 07 (2025): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v4i07.2244

Abstract

Kebijakan pertanian memainkan peran penting dalam menentukan arah pembangunan pertanian, terutama bagi petani kecil yang sering menjadi tulang punggung perekonomian pedesaan Indonesia. Tujuan penelitian ini adalah untuk menganalisis bagaimana kebijakan subsidi pertanian dan kebijakan harga komoditas mempengaruhi produktivitas komoditi hasil pertanian dan pendapatan petani kecil, serta menilai dampak kebijakan ini terhadap stabilitas pendapatan petani. Melalui pendekatan kualitatif, penelitian ini menemukan bahwa subsidi pertanian mampu meningkatkan produktivitas dan pendapatan petani ketika distribusinya tepat sasaran. Namun, adanya tantangan dalam penyaluran subsidi yang tidak tepat sasaran. Selain itu, kebijakan harga komoditas, seperti penetapan harga minimum, memberikan jaminan pendapatan yang lebih stabil bagi petani. Hasil penelitian ini memberikan rekomendasi bagi pembuat kebijakan untuk merumuskan kebijakan yang lebih efektif dan berkeadilan, dengan pengawasan ketat untuk memastikan distribusi yang tepat dan dukungan terhadap infrastruktur pasar yang memadai
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA PADA KOPERASI KARYAWAN PT SOCFIN INDONESIA hasibuan, santi mariya; Sriwardany, Sriwardany
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.383

Abstract

This study aims to determine the effect of member loans, member deposits, and capital on the Remaining Operating Results (SHU) in PT Socfin Indonesia's employee cooperative. The research method used is quantitative descriptive research. The data obtained in this study are secondary data. The number of samples used was 60 samples. The sampling technique is carried out using the Purposive Sampling technique, which is the determination of samples with certain considerations. The data analysis test uses multiple linear regression analysis test using the help of SPSS 21. The results of this study show that simultaneously member loans, member deposits and capital have a significant effect on the remaining operating results of PT Socfin Indonesia's employee cooperative. Persial, variable member loans negatively affect the remaining operating results, and member deposits and capital have a positive effect on the remaining operating results of PT Socfin Indonesia's employee cooperative.
MENELAAH POTENSI RISIKO FINANSIAL DI KALANGAN EKSPORTIR KOPI SUMATERA UTARA Sriwardany, Sriwardany; Fadhilah, Dita Deviana; Sunny, Rainal
Jurnal Daya Saing Vol. 10 No. 1 (2024): Dinamika Kinerja Bisnis, Perilaku Konsumen, dan Pengembangan SDM dalam Berbaga
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i1.1628

Abstract

Data and information about coffee in Indonesia show optimism for the growth of coffee agribusiness. Sumatra Utara is one of the regions that plays a role in its growth. Coffee exporters in Sumatra Utara are the spearhead of Sumatra Utara’s coffee commodities and its surroundings in penetrating the international market. However, in practice, exporters also face financial risks. This study is intended to examine the financial risks of coffee export activities in Sumatra Utara. By processing the data and information that we obtained using the calculation of the Risk Score Value and Risk Priority Number, we present the priority financial risks in this paper. We found that of the 30 coffee exporters who were our respondents, the transaction system they used to export coffee was non-Letter of Credit. They are also aware of how different the risks and costs of the system are compared to Letter of Credit. Through the processing of primary data collected in the field, we obtain seven financial risks in coffee export activities in North Sumatra. The three priority risks with the highest Risk Priority Number are the risk of broken promises, the risk of a fall in the value of the dollar and changes in importing country regulations. However, among the seven risks, only broken promises have the highest scores in the Risk Score Value and Risk Priority Number calculations. We also describe efforts that can be made in managing these risks.
Factors Affecting MinaIndividuals Using Sharia Financial Technology (Fintech) in Medan City Community Rinsa Oos; Sriwardany
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i1.75

Abstract

This study aims to identify the factors that influence the interest of the people of the city of Medan in using Sharia Fintech . This study uses a quantitative descriptive approach. The population in this study were all the people of the city of Medan who met certain criteria as many as 70 people. Instruments and data collection is done by giving a questionnaire directly to the respondents. This study uses multiple linear regression analysis techniques, t test, F test, and the coefficient of determination. Based on the results of the multiple linear regression equation Y = -6.547 + 0.258 X 1 + 0.255 X 2 + 0.301 X 3 + 0.150 X 4 + 0.916 X 5 where the variables of social factors, trust, sharia compliance, security guarantees and habits have an influence on individual interest variables . Based on the results of the partial test (t test) shows that social factors have a positive and significant effect on individual interest. It can be seen from r count > r table ( 4.201 > 1.997) with a significant level of 0.000 < 0.05. Based on the results of the coefficient of determination test, it is known that the R square value is 0.646. This means that the influence of social factors, trust, sharia compliance, security guarantees and habits on individual interests is 64.6%, while the remaining 35.4% is influenced by other variables not included in this study.
The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 Wulandari, Tri; Sriwardany, Sriwardany; Tiara, Shita; Harahap, Wilda Sri Munawaroh
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.355

Abstract

The point of this inquire about is to decide the impact of intellectual capital and Islamic corporate governance on the execution of Islamic banks in Indonesia. This sharia keeping money company will be recorded on the Indonesian Stock Trade (IDX Syariah) in 2020-2022. The intellectual capital degree was supplanted by the Islamic Bank-Value added intellectual Coefficient (iB-VAIC) and Islamic corporate governance was supplanted by the administration proprietorship degree. This research is quantitative inquire about. The sample was decided employing a purposive sampling strategy, tests were taken from 14 sharia banks between 2020 - 2022, coming about in 42 observations. The data used is secondary data and the data analysis technique used is the multiple linear regression method. This method performs a arrangement of classic assumption tests to check the appropriateness of the information. The data processing used in this research uses multiple linear regression using SPSS version 23. The comes about of this research show that intellectual capital includes a negative and significant impact on the execution of Islamic banks, whereas Islamic governance encompasses a positive and significant influence. affected by the operational execution of sharia banking. Based on the comes about of the simultaneous  test (F test), it appears that all independent variables simultaneously or together influence the dependent variable.
Analysis of the Implementation of Syariah Home Ownership Credit (KPR) Financing With the Murabahah Agreement at Bank Syariah Indonesia KCP Medan Juanda Sari, Chyntia Kemala; Sriwardany, Sriwardany; Irama, Ova Novi; Munawarah, Wilda Sri
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.686

Abstract

Sharia mortgage shows that sharia banking is currently developing very well. In general, sharia banks are institutions that function to receive and distribute community funds but with sharia principles. In receiving or distributing financing to the community, there are many contracts used in sharia banks. Such as mudharabah, wadiah, murabahah, etc. However, for the distribution of financing to the community, sharia banks generally use the murabahah sale and purchase contract. This study aims to determine the application of the murabahah contract in sharia mortgage financing at Bank Syariah Indonesia Kcp Medan Juanda on Jl. l. Ir. H. Juanda No.3a, Ps. Merah Bar., Kec. Medan City. To determine the application of the contract in accordance with the fatwa of the National Sharia Council of the Indonesian Ulema Council. This type of research uses a qualitative descriptive method and in collecting data, this type of research uses a case study approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data validity test used in this study is the credibility test. The results of this study indicate that; The risks that occur at Bank Syariah Indonesia KCP Medan Juanda in financing Sharia KPR using the murabahah contract are financing risk, operational risk, market risk and liquidity risk caused by events originating from internal (Bank Syariah Indonesia KCP Medan Juanda Mada) and external banks ( customers and markets). The implementation of risk management at Bank Syariah Indonesia KCP Medan Juanda is carried out by identifying risks, measuring risks using the 5C Credit Analysis method, monitoring risks, and controlling risks. In addition, these regulations are in accordance with the Company's Internal SOP and the regulations of the Financial Services Authority.
ANALYSIS OF CASSAVA FARMING BUSINESS RISK USING ANALYTIC NETWORK PROCESS Reza Hanafi Lubis; Dita Deviana Fadhilah; Sriwardany; Wan Dian Safina; Rainal Sunny
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1991

Abstract

It is important to develop research to support food and energy sustainability. This includes managing existing risks, because risk is the core of the paradigm underlying risk management initiatives. This research is aimed at analyzing priority risks in the on-farm aspects of cassava. The research location is in Serdang Bedagai Regency, which is a cassava production center in North Sumatra. This research uses the analytic network process method with the help of superdecision software. We involved three experts in the field of cassava farming who we chose based on experience, knowledge and interests in cassava cultivation in the research area. The identification results in this research found five stages carried out in cassava farming and each stage has potential risks. We also identified three risk criteria and eleven risk sub-criteria. Through analysis using the analytic network process method, we have found that the three priority risks in this research are the risk of low market prices, fertilizer costs and flood risk. Based on the results of this research, we have also explained the managerial implications intended for the future progress of cassava farming.
Analisis Determinan Kebijakan Dividen pada Perusahaan Food And Drink yang Terdaftar di Bursa Efek Indonesia Saroh, Lismai; Sriwardany, Sriwardany
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3863

Abstract

This research aims to determine the influence of return on assets (ROA), current ratio (CR), company size, and leverage on dividend policy in food and drink companies listed on the Indonesia Stock Exchange in 2019-2022. The type of research in this research is quantitative. The population of this research is food and drink companies listed on the Indonesia Stock Exchange in 2019-2022, namely 60 companies. The sampling method uses a purposive sampling technique based on criteria, the number of samples used is 36 companies. The data analysis method uses multiple linear regression. Firstly, for Return On Assets (ROA), the tcount value is 2,210 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, secondly, for the Current Ratio, the tcount value is 1,587 < ttable (1.6955) ( n-k=36-5=31), then there is no significant influence on the growth of Dividend Policy. Third, on Leverage, the t-count value is 1.776 > ttable (1.6955) (n-k=36-5=31), so it has a significant influence on the growth of Dividend Policy, fourth. for Company Size, the tcount value is 1.869 > ttable (1.6955) (n-k=36-5=31), so there is a significant influence on the growth of Dividend Policy, and finally the influence of each variable simultaneously can be seen that the Fcount value (2.721) > Ftable (2.68) with a significance level of 0.002 < 0.05. So this shows that H4 is accepted as Return On Assets, Current Ratio, Leverage and Company Size, have a significant effect on Dividend Policy
Competitive strategy to increase rural saving in micro segment of PT Bank Rakyat Indonesia Tbk branch office Medan Iskandar Muda Ferdiantes, Ferdiantes; Nazaruddin, Nazaruddin; Sembiring, Meilita Tryana; Sriwardany, Sriwardany; Fadhilah, Dita Deviana
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.441

Abstract

The growth of credit disbursements is expected to coincide with the growth of rural saving. However, credit growth is currently higher. This study aims to analyze the competitive strategy of PT Bank Rakyat Indonesia Tbk Branch Office Medan Iskandar Muda in improving rural saving. The location of this research was determined purposively, that the location chosen was a branch which was the largest bigbond in the Medan region. This research is qualitative research using descriptive methods to conduct data analysis. Analysis of competitive strategies in this study was carried out using the concept of Porter's Five Forces. The results of the analysis found that the competitive advantage lies in the network owned by PT Bank Rakyat Indonesia Tbk Branch Office Medan Iskandar Muda as well as the existence of individual customers and Micro, Small and Medium Enterprises. Our interviews with micro debtors found that most of the funds were used for business and consumption expenditures in wholesalers, traditional markets, supermarkets and large agents, while a small part was for savings and repayments. So that with its competitive advantage, the mastery of acceptance in wholesalers, markets, supermarkets and large agents will increase rural saving.
Analisis Perbandingan Anggaran Biaya Operasional Dan Anggaran Pendapatan Dalam Menilai Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada PT. Supra Jaya Abadi Ramadani, Fitri; Sriwardany, Sriwardany; Nst, Murni Dahlena
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 4 (2024): Volume 3 Issue 4 November 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v2i1.1238

Abstract

Metode penelitian yang digunakan oleh peneliti yaitu metode kuantitatif dengan pendekatan komparatif. Metode kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik, obyek atau subyek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulannya. Populasi pada penelitian ini adalah Laporan Keuangan PT. Supra Jaya Abadi Tahun 2017-2019. Hal ini dapat diartikan bahwa angaran pendapatan tidak berdampak langsung terhadap menilai kinerja keuangan dikarenakan anggaran pendapatan merupakan ketetapan perusahaan untuk mendapatkan keuntungan yang diinginkan perusahaan. Hasil penelitian tersebut sesuai dengan penelitian yang dilakukan oleh Mujiatun dan Handayani (2018) yang menyatakan bahwa anggaran pendapatan berpengaruh negatif terhadap return on asset. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa anggaran biaya operasional dan anggaran pendapatan tidak berpengaruh terhadap menilai kinerja keuangan berdasarkan return on asset dikarenakan untuk menilai kinerja keuangan suatu perusahaan anggaran operasional dan anggaran pendapatan akan saling berkaitan.
Co-Authors Ali Djamhuri Ambarwati, Kiki Fatimah Angga Pradana Aulia Asyahra Dwi Ayu Lestari Azizi Nur Sutana Tarigan Dea Ananda Dita Deviana Fadhilah Dita Deviana Fadhilah Fadhilah, Dita Deviana Fahmil Ichsan Ferdiantes, Ferdiantes Fitri Ramadani Haidir Haidir Haidir, Haidir hasibuan, santi mariya Kiki Fatimah Ambarwati Manner Tampubolon Meilita Tryana Sembiring Mhd Ariel Pranata Munawarah, Wilda Sri N. Nazaruddin Nabila Marsya Sitompul Novi Rahma Sari Nst, Murni Dahlena Nur Hidayah Nur Hidayah Nurhalizah, Siti Nursacharissa Devitasari Ova Novi Irama Rainal Sunny Reza Hanafi Lubis Rini Risti Fauzi Nasution Rinsa Oos Saderi Saderi Saderi, Saderi Safina, Wan Dian Sari, Chyntia Kemala Sari, Novi Rahma Saroh, Lismai Shafwan Aziz, Muhammad Shita Tiara Silvia Hardianti Manik Siska Ardiani Siska Ardiani Siti Nurhalizah Sunny, Rainal Tampubolon, Manner Tri Wulandari Vira Septria Wilda Sri Munawaroh Harahap