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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Journal Of Management Science (JMAS) Jurnal Mantik Enrichment : Journal of Management Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Pengabdian Masyarakat Bhinneka BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Medani : Jurnal Pengabdian Masyarakat Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa International Journal of Economics and Management
Rizky Surya Andhayani Nasution
Universitas Al Azhar
Religion 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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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.
Sosialisasi Pengendalian Internal dalam Pengelolaan Keuangan Pada Lembaga Pengelola Hutan Desa Pasar Rawa Di Desa Pasar Rawa Kecamatan Gebang Kabupaten Langkat Liniarti, Sri; Andhayani Nasution, Rizky Surya; Mayaputra, M. Umar
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 4 No 2 (2025): Edisi Juli 2025 - Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v4i2.1735

Abstract

Program Pengabdian kepada Masyarakat ini merupakan implementasi dari mata kuliah Akuntansi Keuangan yang bertujuan untuk meningkatkan kapasitas masyarakat melalui penerapan pengetahuan dan teknologi. Selain itu, program ini juga berfokus pada pendalaman pemahaman terkait akuntansi, khususnya dalam konteks pengendalian. Sistem pengelolaan keuangan internal yang diterapkan oleh Lembaga Pengelola Hutan di Desa Pasar Rawa, Kecamatan Gebang, Kabupaten Langkat, dalam rangka memastikan efisiensi dan transparansi pengelolaan sumber daya keuangan.Metode yang digunakan meliputi pemberdayaan staf dan masyarakat melalui pelatihan dan pendampingan untuk memastikan pengendalian internal yang transparan dan bebas dari fraud.Hasil Akhir pengabdian ini adalah: 1) meningkatkan pengetahuan staf lembaga pengelola hutan mengenai pengendalian internal keuangan, dan 2) meningkatkan kemampuan dalam pengelolaan keuangan.Dengan diadakannya sosialisasi ini, para pegawai dapat memahami sistem pengendalian internal untuk mengimplementasikan guna mencapai tata kelola yang baik dan mencegah terjadinya kecurangan (fraud).
Analysis of The Application of Green Accounting to Financial Performance in Mining Companies Liniarti, Sri; Nasution, Rizky Surya Andhayani; Shabri, Shafawaty Mohammad; Humaira, Rafiqah; Putra, Yunanada Eka
International Journal of Economics and Management Vol. 3 No. 02 (2025): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i02.78

Abstract

Mining Companies are companies that mine, manage, transport and sell natural resources from Upstream to Downstream.The high level of natural damage caused by mining companies makes researchers want to know the influence of green accounting on the company's financial performance. This study analyzes mining companies listed on the Indonesia Stock Exchange in 2017-2023. This study uses a quantitative method. The data used is secondary data from the company's annual report. The research sample is 42 mining companies listed on the Indonesia Stock Exchange for the 2017-2023 period. Samples are determined by purposive sampling. The analysis technique used is Multiple Linear Regression.The results of the study show that green accounting has a positive effect on financial performance. Based on the results of the study, it is known that green accounting has an influence on financial performance.
Penyusunan Laporan Keuangan Sederhana Pada Usaha RR Swalayan Nasution, Rizky Surya Andhayani; Liniarti, Sri; Panjaitan, Tuah
Medani : Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v3i3.937

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan untuk mengaplikasikan prinsip-prinsip Akuntansi Keuangan dalam upaya pemberdayaan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang beroperasi di Jl. Kol. Yos Sudarso, Pekan Labuhan, Kecamatan Medan Labuhan. Inisiatif ini berfokus pada pengembangan ekonomi lokal melalui peningkatan kemampuan manajerial dan pemanfaatan teknologi informasi dalam pengelolaan usaha. Secara khusus, tujuan dari kegiatan ini adalah: 1) meningkatkan pemahaman pelaku UMKM mengenai pentingnya sistem pembukuan otomatis, dan 2) meningkatkan keterampilan pelaku UMKM dalam menggunakan aplikasi spreadsheet untuk pencatatan keuangan yang lebih efisien. Metode yang digunakan mencakup pelatihan dan pendampingan, dengan fokus pada transisi dari pencatatan manual ke pencatatan berbasis aplikasi Excel. Dengan pendekatan ini, diharapkan pelaku UMKM dapat mengoptimalkan pengelolaan keuangan usahanya dan memperoleh pengetahuan serta keterampilan yang dapat memperbaiki operasional usaha mereka.
Peningkatan pendapatan kelompok nelayan Liniarti, Sri; Nasution, Rizky Surya Andhayani; Sihombing, Panangian Mahadi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 2 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i2.20551

Abstract

Nelayan adalah penduduk yang tinggal di pesisir Pantai dengan sumber pendapatan ekonomi bergantung pada sumber daya laut.Sehingga tingkat pendapatan nelayan relative rendah.Pengabdian ini bertujuan untuk memberikan pemahaman dan keterampilan kepada mitra UKM yaitu kelompok nelayan agar terjadi peningkatan dalam pendapatan mitra. Kegiatan ini dilaksanakan di Desa Perlis Kabupaten Langkat. Adapun metode dan tahapan pengabdian yang digunakan adalah Tahap desk study, tahap memberikan sosialilasi atau pelatihan dan penyuluhan langsung terkait manajemen bisnis tambak udang,pembukuan laporan penjualan hasil tangkap dan tambak,tahap penerapan teknologi pemasaran hasil tangkap dan tambak lewat E-Commerce dan pendampingan kepada mitra selama tambak udang berjalan tahap Evaluasi.Pengabdian berjalan selama 8 bulan terhitung April sampai November 2023.Peserta dari pengabdian ini yaitu Komunitas Nelayan yang berjumlah 10 orang. Hasil dari kegiatan pengabdian ini yaitu meningkatnya pengetahuan dan keterampilan mitra dalam penerapan manajemen bisnis yang baik serta tata kelola usaha,meningkatnya pengetahuan tentang teknik pemasaran ikan,udang baik dari hasil tangkap laut maupun tambak, tertibnya pengadministrasi keuangan  usaha mitra, sehingga pembukuan usaha mitra sudah tercatat dengan baik dan benar dan pengetahuan tentang regulasi pemerintah tentang perdagangan bisnis lewat branding dan ecommerce.
Digitalisasi aplikasi berbasis web dan e-commerce untuk peningkatan pendapatan kelompok UMKM Liniarti, Sri; Nasution, Rizky Surya Andhayani; Nugraha, Yoga Tri
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.24167

Abstract

UMKM adalah salah satu bentuk usaha yang dapat dikelola langsung oleh masyarakat tanpa prosedur perizinan yang rumit. Namun, banyak pelaku UMKM yang menghadapi kesulitan dalam pengelolaan usaha, dengan pendapatan yang relatif rendah. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM, khususnya kelompok UMKM Laundry, dalam mengelola usaha mereka. Kegiatan ini dilaksanakan di Jalan Bromo No 51, Kecamatan Medan Denai, dan berlangsung selama 8 bulan, dari Mei hingga Desember 2025. Tahapan kegiatan meliputi desk study, sosialisasi dan pelatihan mengenai manajemen keuangan, pembukuan akuntansi sederhana, branding usaha, serta penerapan teknologi digital berupa aplikasi kasir berbasis web dan promosi melalui media sosial. Pendampingan dilakukan untuk memastikan penerapan yang berkelanjutan. Hasil dari pengabdian ini menunjukkan peningkatan yang signifikan dalam keterampilan mitra, termasuk penggunaan aplikasi kasir berbasis web, penerapan manajemen keuangan yang lebih baik, serta keberhasilan dalam branding dan pemasaran digital. Selain itu, mitra kini mampu mengelola administrasi keuangan dengan tertib, yang berdampak pada peningkatan efektivitas operasional usaha mereka.
Supply chain management in the digital era: Innovations, challenges, and future directions Rizky Surya Andhayani Nasution; Tatian Sartika Marbun; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.563

Abstract

This study looks at how supply chain management (SCM) has changed in the digital age by examining important breakthroughs, organizational difficulties, and potential future development paths.  Results show that supply chain transparency, coordination, and operational efficiency are greatly improved by the use of Smart Supply Chain Management (SSCM), which is backed by cutting-edge technologies like IoT, big data analytics, blockchain, and cloud computing. The influence of SSCM on responsiveness and transparency is reinforced by supply chain coordination and mapping, which are essential mediators.  Organizations still have to deal with a number of significant issues, such as system integration, data security threats, technological readiness, and limitations in digital competences.  These obstacles emphasize the necessity of capacity building and all-encompassing digital transformation methods.  All things considered, digitalization strengthens organizational competitiveness and resilience while also enhancing supply chain performance and real-time visibility.  Future research directions stressing optimal digital integration, dynamic capability development, and the investigation of autonomous and sustainable supply chain ecosystems are highlighted in the study's conclusion.
Analysis of financial statements on NYUCI LOUNDRY MSMEs based on financial accounting standards (SAK-EMKM) Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Farida Khairani Lubis; Elina R Gustarina
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.573

Abstract

This research aims to find out the financial statements of MSMEs Loundry NYCUI based on SAK EMKM and identify financial reporting obstacles experienced by MSMEs Loundry NYUCI based on SAK EMKM. This research uses a descriptive qualitative method, using primary and secondary data. The data collection technique used is interviews. The results of this study confirm that the financial statements of NYUCI Loundry do not meet the requirements of SAK EMKM. The problems experienced by Loundry NYUCI in financial reporting based on EMKM SAK are caused by a ignorance of EMKM SAK, ignorane of socialization of EMKM SAK, and ignorance of human resources in the field of accounting.
The effect of quick ratio, debt to asset ratio, and debt to equity ratio on profit growth in consumer goods companies sub-sector food & staples retailing listed on the Indonesia stock exchange 2022-2024 Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Ismaini Angkat
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of Quick Ratio, Debt to Asset Ratio, and Debt to Equity Ratio on profit growth in Consumer Goods Companies in the Food & Staples Retailing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The study is motivated by the unstable profit growth of retail-based staple companies after the post-pandemic recovery period, despite the defensive character of basic consumer demand. Previous studies report inconsistent findings and generally analyze broader consumer goods categories; therefore, this study narrows the object to the Food & Staples Retailing sub-sector and interprets liquidity and leverage indicators through Signaling Theory, Pecking Order Theory, and Trade-Off Theory. This research applies an associative quantitative design using secondary data from annual financial reports. The population and sample consist of 14 companies, producing 42 firm-year observations. Data were analyzed using pooled multiple linear regression with descriptive statistics, classical assumption testing, and hypothesis testing using IBM SPSS 25. The results show that Quick Ratio and Debt to Asset Ratio have a significant negative effect on profit growth, while Debt to Equity Ratio has no significant effect. Simultaneously, the three ratios significantly explain profit growth, with an Adjusted R² of 0.901. These findings contribute empirical evidence on how liquid assets and debt-financed assets may reduce profit growth when they are not followed by productive asset utilization and efficient financing decisions.
Co-Authors Aria Masiana Pasaribu Elina R Gustarina Elina R. Gustarina Farida Khairani Lubis Gustarina, Elina Rahmawati Humaira, Rafiqah Iskandar Muda Ismaini Angkat Kalsum, Eka Umi Khanti Listya Lubis, Farida Khairani Mayaputra, M. Umar Muhammad Umar Maya Putra Nikita Intania Panangian Mahadi Sihombing Panjaitan, Tuah Putih Anna Sari Siregar Putra, Yunanada Eka Putra, Yunanda Eka Shabri, Shafawaty Mohammad Sri Liniarti Tatian Sartika Marbun Yoga Tri Nugraha Yunanda Eka Putra