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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik Enrichment : Journal of Management Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Medani : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa International Journal of Economics and Management
Rizky Surya Andhayani Nasution
Universitas Al Azhar
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Internal Control System Of Cash Receiving And Cash Expenditure In Bimbingan Belajar Primagama Tanjung morawa Khanti Listya Listya; Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Mantik Vol. 5 No. 4 (2022): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Large companies usually have good internal controls, while small companies, SMEs, and franchises typically ignore the importance of internal control. One of the business units with a small income volume is tutoring. Primagama is one of the most significant national mentors in Indonesia. Components of internal control consist of an integrated Prima Edu system, auditor participation, operating management style, and organizational structure. Auditor role in auditing operational financial statements and monitoring effectiveness control internals. The operating management style at Primagama Tanjung Morawa is a decentralized management operating style. The organizational structure is used to separate responsibilities and authorities explicitly in each section to prevent fraud in carrying out its functions. The internal control of cash receipts carried out at Primagama Tanjung Morawa has been going well. Still, two elements are not following the theory of internal control, according to Mulyadi. Overall, it is good because there is already a separation of functions in cash receipts and virtual accounts when students deposit tutoring fees. Internal control of cash expenditure carried out at Primagama Tanjung Morawa is not following the theory of internal control of cash dexpenditure according to Mulyadi.
EFFECT ANALYSIS OF CAR, BOPO, LDR, LEVERAGE, NPL AND COMPANY SIZE ON FINANCIAL PERFORMANCE WITH INTELLECTUAL CAPITAL AS A VARIABLE MODERATING IN BANKING COMPANIES LISTED ON STOCK EXCHANGE INDONESIA Rizky Surya Andhayani Nasution; Sri Liniarti
Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

Research objectives this is analyze CAR influence , BOPO, LDR, Leverage , NPL and size company t against k performance k finance p exists p company banking on the Indonesian Stock Exchange by simultaneous and partial . Study it also analyzes influence of Intellectual Capital in moderate connection Among CAR, BOPO, LDR, Leverage , NPL and size company with k performance k finance p exists p company banking on the Indonesian Stock Exchange. Population in study this is whole company banking listed on the Indonesia Stock Exchange for 20102014 period , namely as many as 41 banks. retrieval technique sample used _ in study this is method purposive sampling, so that obtained 26 banks that became sample study with total observation as many as 130 data. The data analysis method used in study this is an analytical model multiple linear regression and residual test . Data used is secondary data in the form of report finance banks listed on the IDX for period 2010-2014. Test results hypothesis show that by simultaneous CAR, BOPO, LDR, Leverage , NPL and size company influential significant to performance finance banking (ROA) will but by Partial NPL and influential CAR no significant to performance finance (ROA). Study it also shows there is influence intellectual capital moderation however result no significant.
Simple Booking Training for Micro Small and Medium Businesses in Deli Serdang Regency, Tanjung Morawa District-A Bangun Rejo Village Rizky Surya Andhayani Nasution; Sri Liniarti; M. Umar Maya Putra
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.123 KB) | DOI: 10.35335/enrichment.v12i2.361

Abstract

Accounting is the process of recording, grouping, presenting data, and recording financial-related transactions where accounting serves as a measuring tool for the results of economic activities to convey information to various parties including management, investors, creditors, and regulators to provide information regarding the financial position” (Soemarso, 1983) The purpose of this community service is to find out the constraints faced by micro-businesses in compiling accounting books and to design a simple accounting bookkeeping system model that can help and facilitate micro-business owners in making good and neat financial reports. The results obtained from this training activity are able to increase the knowledge and skills of MSMEs in making simple bookkeeping so as to increase motivation at work. The conclusion is that simple bookkeeping training received a positive response from business actors as well as gaining knowledge and skills regarding new insights in running their business through simple bookkeeping or financial records that are easy to apply. The implication is that through simple bookkeeping training, business actors in Tanjung Morawa, Bangun Rejo Village, are able to understand how to be a good entrepreneur through financial records.
Analysis of Factors Affecting the Profitability of Logistics Companies During the Covid-19 Pandemic Sri Liniarti; Rizky Surya Andhayani Nasution
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.671 KB) | DOI: 10.35335/enrichment.v12i2.384

Abstract

This research aims to determine the effect of Net Profit Margin (NPM), and Operating Expenses to Operating Income (BOPO) to Return On Assets (ROA). The type of research used is Explanatory Research, with a quantitative approach. Sampling technique with purposive sampling with company criteria logistics that presents financial statements for the period 20 19 to 20 20 so that a sample of 7 . is obtained companies and 14 data samples. The analysis used is multiple linear regression analysis. The results of this study are known that simultaneously and partially NPM and BOPO have a significant effect on ROA.
THE INFLUENCE OF BOPO LDR, AND LEVERAGE ON FINANCIAL PERFORMANCE (ROA) IN BANKING COMPANIES LISTED ON BURSA EFFECTS INDONESIA Rizky Surya Andhayani Nasution
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

The bank is a financial institution whose function is to collect funds from the public. Commercial banks are also institutions that function to facilitate the flow of payment traffic. Every commercial bank must maintain the soundness of its bank to be able to compete and provide maximum service to customers. The soundness of the bank can be seen from the financial performance of the bank. Financial performance is one of the basic assessments of the company's financial condition that can be done based on an analysis of the company's financial ratios. The company's financial performance can be assessed through various variables. The financial performance of the banking sector which is published through financial ratios are grouped into liquidity ratios (LDR), solvency ratios (CAR and Leverage), operational efficiency (BOPO). The independent variables in this study are BOPO, LDR, and leverage. The dependent variable is financial performance. This study aims to examine the effect of Operational Efficiency (BOPO), Loan to Deposit Ratio (LDR), and Leverage on Return on Assets (ROA) as a proxy for Financial Performance. The research population is all banking companies listed in the Bursa Effect Indonesia (BEI). The object of research is all banking companies listed in the Bursa Effect Indonesia (BEI) in 2010-2014. Sample selection was done by purposive sampling. the analytical method used in this study was to perform quantitative analysis which was expressed by numbers that were calculated using statistical methods assisted by computer technology, namely SPSS 20 The data analysis method used in this study is the Multiple Linear Regression analysis method. In performing multiple linear regression analysis, this method requires testing the classical assumptions to get good regression results. Where the hypothesis testing uses the individual parameter significance test (t statistical test), and the determinant coefficient test (R2). The results showed that the BOPO, LDR, and Leverage. variables significant effect on ROA as well.
PENGARUH KUALITAS PRODUK DAN PELAYANAN TERHADAP KEPUASAN KONSUMEN MENGGUNAKAN MESIN CUCI MEREK POLYTRON DI MEDAN Eka Umi Kalsum; Sri Liniarti; Rizky Surya Andhayani Nasution
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1126

Abstract

This article highlight of product quality and services on customer satisfaction using Polytron brand washing machines in Medan, North Sumatra. Theories used in this study include product quality theory, service theory and consumer satisfaction theory. The population in this study were 78 users of Polytron brand washing machines in Medan City, North Sumatra. The data analysis model used is multiple linear regression analysis. The research method uses a descriptive quantitative approach that is supported by a survey, and is explanatory. The results of the study by testing the t-test hypothesis showed that product quality had a positive and significant effect on consumer satisfaction using Polytron brand washing machines in Medan. Service has a positive and significant impact on consumer satisfaction using Polytron brand washing machines in Medan. The results of the F test indicate that the quality of products and services has a positive and significant effect on consumer satisfaction using Polytron brand washing machines in Medan. The value of the coefficient of determination (R2) of product and service quality is able to explain the consumer satisfaction variable of 95.5% and the remaining 4.5% is influenced by other variables not examined in this study such as price, promotion, location and so on.
Pendampingan guru-guru SMP PTPN IV Dolok ilir dalam kemampuan manajerial dan pengelolaan keuangan Sri Liniarti; Rizky Surya Andhayani Nasution
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 2 No. 1 (2022): Januari 2022
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v2i1.113

Abstract

Pengabdian Kemitraan Masyarakat ini merupakan konsep aplikasi kuliah Akuntansi Keuangan dalam Program Studi Akuntansi Keuangan di Fakultas Ekonomi Universitas Al Azhar berdasarkan Program Pemberdayaan Masyarakat, diharapkan Program Studi Akuntansi mengetahui pentingnya manajerial dan pengelolaan keuangan dalam meningkatkan mutu pelaporan keuangan di SMP PTPN IV Dolok Ilir . Metode yang akan digunakan adalah metode pembelajaran eksperimental dan konsep studi kepustakaan tentang memanage dan menyusun Laporan Keuangan. Penyampaian berupa ceramah, diskusi kelompok sehingga orang dapat berpartisipasi aktif dalam kegiatan ini. Dalam pelatihan disajikan materi: Konsep manajerial dan penyusunan laporan keuangan. Setelah kegiatan dilakukan, ditemukan bahwa peserta cukup responsif dan antusias dalam mengikuti materi pelatihan, sebagaimana dibuktikan oleh banyaknya pertanyaan yang diajukan oleh para peserta dan ada rencana pemanggilan ulang terkait penyampaian materi berikutnya yang dibuat setelah menyelesaikan penyampaian di SMPT PTPN IV Dolok Ilir.
Analysis of factors affecting cash holding in mining companies on the IDX Liniarti, Sri; Nasution, Rizky Surya Andhayani
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5314

Abstract

This study was conducted to examine the influence of net working capital and firm size, on cash holding in mining companies on the Indonesia Stock Exchange in 2018-2022. The sampling technique uses the purposive sampling method and data processing using SPSS software. In this study, there were 54 companies that were sampled from 120 companies and analyzed by multiple linear regression. The results of this study simultaneously show that firm size and net working capital have a negative but significant effect on cash holding, firm size has a negative and significant correlation on cash holding, while net working capital has a negative but not significant effect on cash holding
Pelatihan Penggunaan Aplikasi Sakti Untuk Peningkatan Sistem Pengawasan Keuangan Internal di BBPPTP Medan Liniarti, Sri; Nasution, Rizky Surya Andhayani
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 4 (2024): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i4.941

Abstract

Pengabdian Kemitraan Masyarakat ini merupakan konsep aplikasi kuliah Akuntansi Keuangan dalam Program Studi Akuntansi Keuangan di Fakultas Ekonomi Universitas Al Azhar berdasarkan Program Pemberdayaan Masyarakat, diharapkan peserta Pengabdian Kemitraan Masyarakat Program Studi Akuntansi mengetahui pentingnya Pelatihan Penggunaan Aplikasi Sakti Untuk Peningkatan Sistem Pengawasan Keuangan Internal di BBPPTP Medan. Metode yang akan digunakan adalah metode pembelajaran eksperimental dan konsep studi kepustakaan tentang pentingnya Pelatihan Penggunaan Aplikasi Sakti Untuk Peningkatan Sistem Pengawasan Keuangan Internal. Penyampaian Materi berupa ceramah, diskusi kelompok sehingga peserta dapat berpartisipasi aktif dalam kegiatan ini. Dalam pelatihan disajikan materi: Konsep Penggunaan Aplikasi Sakti Untuk Peningkatan Sistem Pengawasan Keuangan Internal. Setelah kegiatan dilakukan, ditemukan bahwa peserta cukup responsif dan antusias dalam mengikuti materi pelatihan, sebagaimana dibuktikan oleh banyaknya pertanyaan yang diajukan oleh para peserta dan ada rencana pemanggilan ulang terkait penyampaian materi berikutnya yang dibuat setelah menyelesaikan penyampaian di BBPPTP Medan.
The Effect Of Profitability And Corporate Social Responsibility On The Value Of Companies In State-Owned Banks Listed On The Idx Liniarti, Sri; Nasution, Rizky Surya Andhayani; Humaira, Rafiqah; Putra, Yunanda Eka; Lubis, Farida Khairani; Gustarina, Elina Rahmawati
International Journal of Economics and Management Vol. 3 No. 01 (2025): International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i01.55

Abstract

This study aims to obtain empirical evidence on: (1) The Effect of Profitability Driven by ROE and NPM on Company Value (2) The Effect  of Corporate Social Responsibility on Company Value. The study population is 6 state-owned banking companies listed on the Indonesia Stock Exchange in 2021-2022. The sampling technique is a saturated sample. The sample of this study is 6 companies. Data analysis with multiple regression. The results of this study conclude that: (1) ROE has a significant positive effect on the value of the company with a significance level of 0.031< 0.05 and H1 is accepted. (2) NPM did not have a significant effect on the company's value with a significance level of 0.955< 0.05 and H2 was rejected. (3) CSR did not have a significant effect on the company's value with a significance level of 0.390 < 0.05 and H3 was rejected. In this study, it is recommended: (1) Researchers use a more international standard openness index measurement, such as the Global Reporting Initiative (GRI) (2) Expand the sample by using all companies listed on the IDX, (3) The next researcher to be able to extend the research period with a larger and more diverse sample number and use a more standardized corporate social responsibility disclosure index measurement internationallyanalyze the influence of corporate social responsibility (CSR)  financial performance on company value. The object of the study is all state-owned banking companies totaling 6 banks from 2018 to 2019. The independent variables are company performance (return on equity, Net Profit Margin), and Corporate Cocial Responsibility, while the dependent variable is the company's value (Tobin's Q). The data analysis used was multiple linear regression analysis. The results of this study show that ROE has a significant influence on company value, while NPM, and CSR do not have a significant influence on company value.
Co-Authors Gustarina, Elina Rahmawati Humaira, Rafiqah Kalsum, Eka Umi Khanti Listya Lubis, Farida Khairani Muhammad Umar Maya Putra Panangian Mahadi Sihombing Panjaitan, Tuah Putra, Yunanada Eka Putra, Yunanda Eka Shabri, Shafawaty Mohammad Sri Liniarti Yoga Tri Nugraha