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All Journal Jurnal Akuntansi Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Accounting and Business Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas Bina Bangsa AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis JURNAL ABDIMAS PLJ Jurnal Penelitian Pendidikan Indonesia
Audrey M. Siahaan
Universitas HKBP Nommensen
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PKM PENGENALAN SISTEM AKUNTANSI BIAYA PRODUKSI PADA USAHA JASA FAISAL TAILOR Audrey M. Siahaan; Danri T. Siboro; Halomoan Sihombing; Vebry M Lumban Gaol; Victor H. Sianipar
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.365

Abstract

SMEs at the time of determining the cost of production, do not understand how to calculate it. For MSMEs, they calculate their production costs based on their experience without knowing the type of business they are selling or creating. Faisal Services Business is a business that provides men's clothing sewing services. Abdimas proceeds by giving examples of how to calculate the cost of production for some of the sewing services provided. Service businesses perform production cost calculations according to the cost accounting concept. Faisal Service Business calculates the cost of raw materials and labor costs based on actual costs incurred, while factory overhead costs are calculated by determining the rate per item of service work
KEAHLIAN MENDESAIN VIDEO PEMASARAN DIGITAL LEWAT APLIKASI TIKTOK UNTUK PELAKON USAHA MENJAHIT KEBAYA DI UPTD BALAI LATIHAN KERJA SAMOSIR Dame Ria Rananta Saragi; Audrey M. Siahaan
JURNAL ABDIMAS PLJ Vol 2, No 2 (2022): JURNAL ABDIMAS PLJ, Desember 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.527 KB) | DOI: 10.34127/japlj.v2i2.706

Abstract

Teknologi yang pada ahkirnya hendak memahami dunia perindustrian, baik dari sisi pembelajaran sampai ke bermacam aspek pekerjaan dengan memudahkan seluruh akses dalam melaksanakan sesuatu kegiatan penjualan baik di kota ataupun wilayah Dimana baju ialah sesuatu kebutuhan dalam kehidupan sehari-hari manusia terlebih kebaya. Sebab semacam dikenal kalau Negeri Indonesia tidak lepas dari kebutuhan hendak baju kebaya, baik digunakan dalam kegiatan resmi ataupun sehari-hari, kebaya meruapakan budaya aset nenek moyang bangsa Indonesia yang telah sepatutnya dilestarikan. Oleh karena itu, pemanfaatan teknologi untuk pemasaran serta pelestarian baju kebaya dan salon kecantikan jadi salah satu industry jasa yang sangat banyak diminati oleh warga. Tujuan daripada aktivitas dedikasi kepada warga ini merupakan supaya warga sanggup melestarikan dengan mengawali usaha menjahit kebaya serta salon kecantikan yang bisa menjangkau pasar yang lebih luas dengan menggunakan akun media sosial semacam tiktok dalam mempromosikan benda hasil usaha pengrajin. Akun media sosial tiktok bisa diganti jadi akun bisnis dengan mengganti akun individu jadi akun bisnis. Hasil dari aktivitas ini merupakan untuk pelakon usaha salon kecantikan serta usaha menjahit kebaya sudah mengganti akun tiktok individu jadi akun tiktok bisnis dengan mengubah di pengaturan, sehingga untuk pelakon usaha menjahit kebaya dan salon kecantikan bisa memperluas ruang lingkup usahanya dengan melaksanakan promosi pada media sosial tiktok.Kata Kunci: Mendesain Video, Tiktok, Menjahit K eBay, Salon Kecantikan
The Influence of Behavior of SMEs on use of Accounting Information Systems in MSMEs Ardin Doloksaribu; Audrey Margareth Siahaan; Melvin Sanro Jacobest Nainggolan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2235

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business units managed by community groups and families. MSMEs have a strategic role in national economic development because they can also absorb many workers apart from contributing to national economic growth. The ability to provide and use accounting information is one of the areas for improvement on the management side. The population in this study are owners of small and medium businesses spread across the East Medan sub-district. According to the trade service and the Office of Cooperatives and Small and Medium Entrepreneurs in the East Medan sub-district, that is as many as 162 units. The sample in this study was 62 MSME owners. The sampling technique used was purposive sampling based on specific considerations or criteria. From the simple regression analysis test results, the behaviour of MSME actors has a positive effect on the use of accounting information systems. From the t-test results, the variable Behavior of MSME Actors is significant to the Use of Accounting Information Systems.Actor’s Behavior, SMEs, Accounting Information Systems
Pengaruh Perilaku Pelaku UMKM Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM Di Sekitar Kecamatan Medan Timur Audrey M. Siahaan; Ardin Doloksaribu; Melvin Sanro Jacobest Nainggolan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2681

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan unit usaha yang dikelola oleh kelompok masyarakat maupun keluarga. UMKM mempunyai peran yang strategis dalam pembangunan ekonomi nasional, sebab selain memberi kontribusi terhadap pertumbuhan ekonomi nasional juga dapat menyerap tenaga kerja dalam jumlah yang besar. Ketidakmampuan menyediakan dan menggunakan informasi akuntansi merupakan salah satu kelemahan dari sisi manajemen. Populasi dalam penelitian ini pemilik usaha kecil dan menengah yang tersebar di wilayah kecamatan Medan Timur. Menurut dinas perdagangan dan Dinas Koperasi dan Pengusaha Kecil Menengah kecamatan Medan Timur yaitu sebanyak 162 unit. Sampel dalam penelitian ini adalah sebanyak 62 orang pemilik UMKM. Teknik sampel yang digunakan adalah purposive sampling yaitu penarikan sampel berdasarkan pertimbangan atau kriteria-kriteria tertentu. Dari hasil uji analisis regresi sederhana variabel Perilaku Pelaku UMKM berpengaruh positif terhadap Penggunaan Sistem Informasi Akuntansi. Dari hasil uji t variabel Perilaku Pelaku UMKM signifkan terhadap Penggunaan Sistem Informasi Akuntansi.
Viewing the influence of accessibility, information technology on competitive action in small-medium micro-businesses Audrey M Siahaan
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 2 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221451

Abstract

This study aims to examine the effect of accessibility, information technology on competitive action in MSMEs. The independent variables in this study are accessibility and information technology. The dependent variable is competitive action. The research method used is descriptive quantitative. Sample of this research is MSMEs that register as Gojek partners in East Medan District, where Gojek partners are in the vicinity of HKBP Nommensen University and Medan State University. The sample uses the quota sampling method—the data collected by using a questionnaire distributed directly to SME traders as many as 30 questionnaires. Data analysis techniques uses multiple linear regression analysis, with hypothesis testing t-test, F test, and determination regression test. The results of this study indicate simultaneously accessibility and information technology have a positive effect on competitiveness. This is because the sample is MSMEs located around Medan State University and HKBP Nommensen University where people will come alone to their restaurants without using an application because of the close distance. We can see from the coefficient of determination that the new accessibility of information technology must be supported to influence competitive action.
MEASUREMENT PALM OIL AS BIOLOGICAL ASSETS USING PSAK 69 THAT ADOPT IAS 41 Siahaan, Audrey Margareth
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1017

Abstract

IAI has just implemented PSAK 69 which is the adoption of IAS 41. Indonesia has a large oil palm plantation, which requires an assessment of reliable biological assets. The use of fair value in accordance with PSAK 69 wants to be seen to be implemented or not. The researcher used a literature study to see how IAS 41 was adopted by PSAK 69 in various countries. Of the 9 journals analyzed only one said that fair value can be relied on compared to historical value. Fair Value is very difficult to use because there are several constraint factors. Therefore, the assessment of FFB which is an agricultural product from oil palm has a variety of acquisition values in accordance with the location of the plantation area.
Strategi Meningkatkan Profitabilitas Dengan Memakai Penjualan Berbasis Digital Pada Usaha Mikro Kecil Menengah (UMKM) Di Kota Medan Siahaan, Audrey Margareth; Siboro, Danri T.; Saragi, Dame Ria Rananta
Jurnal Akuntansi Bisnis Vol 22, No 1: Maret 2024
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v22i1.11112

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-commerce terhadap hubungan antara strategi sosial media dan profitabilitas. Responden yang digunakan adalah 40 pemilik UMKM yang melakukan penjualan secara digital di kota Medan. Teknik pengumpulan data yang dipergunakan berupa kuesioner. Hasil penelitian menunjukkan bahwa Strategi Sosial Media berpengaruh positif dan signifikan terhadap Profitabilitas pada pelaku UMKM (Usaha Mikro Kecil Menengah) di Kota Medan dan Penjualan Digital melalui penggunaan e-commerce dapat memoderasi (memperkuat) hubungan Pengaruh Strategi Sosial Media dengan Profitabilitas pada pelaku UMKM (Usaha Mikro Kecil Menengah) di Kota Medan. Dengan demikian diharapkan kepada pelaku bisnis online diharapkan untuk melakukan strategi dengan penggunaan sosial media dan e-commerce dan juga terus merespon perkembangan teknologi untuk pembaharuan sistem bisnis online yang dijalaninya sehingga pelaku bisnis tidak ketinggalan oleh teknologi baru.
Pengaruh Kebijakan Hutang Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Br. Tarigan, Almaura Andinna; Silaban, Adanan; Siahaan, Audrey Margareth
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2119

Abstract

This study aims to examine the effect of debt and profitability policies on company value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique uses the purposive sampling method. The total research sample is 81 companies with 3 years of research. This research is a quantitative research. The type of data carried out in this study is secondary data, which is in the form of financial statements and annual reports of food and beverage companies. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, multiple regression analysis test, determination coefficient and t-test. Meanwhile, profitability has a significant effect on the company's value
Analisis Kinerja Keuangan pada Usaha Mikro Kecil (Studi Kasus Usaha Roti Kacang Mpok Atik di Kota Tebing Tinggi) Tamba, Greace Havana; Samosir, Hendrik Elisa Sutejo; Siahaan, Audrey Margareth
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.704

Abstract

This study aims to find out about the financial performance development of small micro-enterprises in a case study of peanut butter bread in a high-rise city. This research is a kind of field research. (field research). The method used is qualitative descriptive. The data collection techniques used are observations, interviews and documents. The research uses qualitative data from financial statements such as financial position reports and profit and loss reports because in this study the researchers study, analyze and draw conclusions from the financial reports of the enterprise. Based on the results of the research and analysis of the profitability ratio using the formula GPM, NPM, ROA, and ROE show that the enterprise has increased and decreased each year, the financial performance of such enterprise is assessed well in the course of the last 3 years starting from 2021-2023 If the industry average is 30% to assess the good or badness of a enterprise, then that enterprise only good in the calculation of the gross profit margin (GPM) that is above the average of the industry. In the calculation of other profitability ratios, the business of sagu flour has experienced an increase in earning profits. (in-profit). But, the average calculation results of the enterprise starting in 2021-2023 are better than in 2022.
Co-Authors Adanan Silaban Br. Tarigan, Almaura Andinna Dame Ria Rananta Saragi Danri T. Siboro Halomoan Sihombing Hendrik Elisa Sutejo Samosir Lumban Gaol, Vebry Melvin Sanro Jacobest Nainggolan Saragi, Dame Ria Rananta Saribu, Ardin Dolok Siboro, Danri T. Tamba, Greace Havana Victor H. Sianipar