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All Journal Jurnal SOLMA JRAM (Jurnal Riset Akuntansi Multiparadigma) East Asian Journal of Multidisciplinary Research (EAJMR) EDUCTUM: Journal Research Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Pengabdian Mitra Masyarakat
Rangkuti, Lusi Elviani
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Analysis of QRIS Usage in Micro, Small, and Medium Enterprises (MSMEs) in Medan City to Encourage Digital Economy Development Rangkuti, Lusi Elviani; Hidayatullah, Wahyu; Izzati, Nadhila; Lesmana, Yovie Apryadi
The Future of Education Journal Vol 3 No 5 (2024): December
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.214

Abstract

The aim of this research is to analyze the use of QRIS in MSMEs in Medan City so that they can encourage and advance MSMEs, so that they can encourage digital development. This research was conducted using descriptive qualitative, namely data that is not expressed in numerical form. Rather, the data is expressed in the form of words and sentences.  With the existence of QRIS for MSMEs, digital payments can increase transaction efficiency and reduce operational costs for MSMEs. MSMEs in Medan City often lose money, which can threaten the sustainability of their business. The implementation of QRIS in Medan City has reached approximately 58.6% of users. Of the large number of users, there are still some business activities, especially MSMEs, that have not utilized the use of QRIS which can help accelerate the use and development of the digital economy. It can be concluded that the use of QRIS for MSMEs in Medan City can be an effective strategy in encouraging digital economic growth at the local level.
Determinan Pemilihan Karir sebagai Akuntan Publik pada Mahasiswa Akuntansi Perguruan Tinggi Islam di Kota Medan Sasmita, Riva Nazwa; Rangkuti, Lusi Elviani; Amalia, Cindy; Rahmi, Desfika
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2173

Abstract

This study aims to identify variables that can influence accounting students' interest in choosing a career as a public accountant. The dependent variables are financial rewards, professional recognition, job market considerations, work environment and social values. Data collection uses a questionnaire. Sampling uses a convenience sampling method whose elements are available and easy to obtain. The sample consisted of 85 respondents obtained from Islamic universities in Medan City. The data were analyzed using multiple linear regression analysis methods using IBM SPSS ver 20 software. The study findings show that job market considerations and work environment variables have a significant effect on choosing a career as a public accountant. The variables of financial rewards, professional recognition, and social values ​​do not have a significant effect on choosing a career as a public accountant.   Abstrak Penelitian ini bertujuan untuk mengidentifikasi variabel yang dapat mempengaruhi minat mahasiswa akuntansi terhadap pemilihan karir menjadi akuntan publik. Variabel dependen yakni penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, lingkungan kerja beserta nilai-nilai sosial. Pengumpulan data memanfaatkan kuesioner. Pengambilan sampel menggunakan metode convenience sampling yang elemennya tersedia serta mudah dalam memperolehnya. Sampel berjumlah sebanyak 85 responden yang diperoleh dari perguruan tinggi Islam di Kota Medan. Data dianalisis memanfaatkan metode analisis regresi linear berganda menggunakan software IBM SPSS ver 20. Perolehan studi memaparkan variabel pertimbangan pasar kerja beserta lingkungan kerja berpengaruh signifikan terhadap pemilihan karir sebagai akuntan publik. Variabel penghargaan finansial, pengakuan profesional, serta nilai-nilai sosial tidak berpengaruh signifikan akan pemilihan karir menjadi akuntan publik.
Pengaruh Earning dan Cash Flow Operation terhadap Arus Kas Masa Depan dengan Piutang sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Chairunisah, Liza; Rangkuti, Lusi Elviani; Lubis, Farida Khairani
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19584

Abstract

The objectives of this study are to examine the effects of earnings and cash flow from operations on future cash flows, considering accounts receivable as a moderating variable in these relationships, both partially and simultaneously. The objects of this study are manufacturing companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. This research employs a quantitative methodology utilizing secondary data. The sampling method used was purposive sampling, resulting in 33 companies from a total population of 48 companies. The data analysis utilized included hypothesis testing, multiple linear regression, classical assumption testing, and descriptive statistical analysis, using EViews software version 12. The study's results demonstrate that the revenue variable exerts a positive and considerable influence on future cash flow. The operating cash flow variable exerts a positive and considerable influence on future cash flow. Consequently, operating profit and cash flow exert a positive and substantial influence on future cash flow. The financing variable does not exert a positive and significant moderating influence on the link between operating profit and future cash flow.
Pengaruh Sales Growth, Liquidity dan Firm Size Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Febrian, Danu Bintang; Ningsih, Heny Triastuti Kurnia; Rangkuti, Lusi Elviani
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 12, No 1 (2025): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v12i1.11250

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, likuiditas dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2022. Data yang digunakan dalam penulisan ini adalah data sekunder berupa laporan keuangan yang dipublikasikan oleh BEI. Populasi dalam penelitian ini sebanyak 25 perusahaan sektor makanan dan minuman yang terdaftar di BEI, menggunakan teknik pengambilan sampel dengan metode purposive sampling yang digunakan sehingga terpilih 12 perusahaan sebagai sampel. Penelitian ini menggunakan metode analisis regresi linier berganda yang diolah dengan alat bantu aplikasi SPSS. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, likuiditas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap kinerja perusahaan.
The Effect of Investment Knowledge on Investment Decisions Mediated by Investment Interest (A Comparative Study of UISU and UMN Students) Hasibuan, Anisah Zuhra; Mas’ut, Mas’ut; Rangkuti, Lusi Elviani
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.773

Abstract

This study aims to analyze the effect of investment knowledge on investment decisions, moderated by investment interest, among students at Universitas Islam Sumatera Utara (UISU) and Universitas Muslim Nusantara (UMN). The research examines whether investment knowledge directly influences investment decisions and how investment interest strengthens this relationship. Using statistical analysis, the t-value of 4.045 with a significance level of 0.021 was obtained, indicating that investment knowledge significantly affects investment decisions when moderated by investment interest. The findings reveal that investment knowledge positively influences investment interest, and investment interest plays a key role in strengthening the effect of knowledge on investment decisions. Specifically, UISU and UMN students with good investment knowledge tend to be more active in making investment decisions, especially when they also have a high interest in investing. Despite differences in the social and educational backgrounds of students at both universities, the roles of investment knowledge and interest as driving factors for investment decisions remain significant. This research offers practical implications for educational institutions and financial organizations to enhance financial literacy through programs that not only deliver information about investments but also motivate students to become more engaged in the world of investing. These findings emphasize the importance of combining knowledge and interest as the foundation for rational and active investment decision-making.
Comparative Analysis of Accrual and Cash Accounting Methods in Financial Reporting Rangkuti, Lusi Elviani; Suboh, Amerruddin Shah
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9953

Abstract

This study examines the comparative analysis of accrual and cash accounting methods in financial reporting. Accrual accounting, which records revenues and expenses when they occur, provides a comprehensive and accurate depiction of a company’s financial health. It is preferred by larger companies and those requiring compliance with accounting standards such as GAAP and IFRS. Conversely, cash accounting records transactions only when cash changes hands, offering simplicity and ease of use, making it suitable for small businesses and individuals. Despite its straightforward nature, cash accounting may not fully represent a company's financial commitments and resources. The choice of accounting method influences financial reporting accuracy, complexity, compliance, and strategic decision-making. This study highlights the strengths and limitations of each method, providing insights for businesses to select the appropriate approach based on their size, complexity, and stakeholder requirements.
PENINGKATAN LITERASI KEUANGAN UNTUK MEMBANGUN INTEGRITAS ANAK-ANAK SEKOLAH KELURAHAN TANAH ENAM RATUS KECAMATAN MEDAN MARELAN Ilmiha, Jalilah; Rangkuti, Lusi Elviani; Kurnianingsih, Henny Triastuti; Naeruz, Mila; Apriandi, Azhar; GP, Sherly Tania
Jurnal Pengabdian Mitra Masyarakat Vol 3, No 2 (2024): Edisi Maret
Publisher : Universitas Islam Sumatear Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jurpammas.v3i2.9782

Abstract

Financial literacy is the knowledge, skills and beliefs that influence attitudes and behaviors to improve the quality of decision-making and financial management to achieve public financial welfare. The understanding of financial literacy is one of the things that must be strengthened so that people can become wiser in making financial decisions. The results of observations and interviews conducted in Kelurahan Tanah Enam Ratus, Medan Marelan Subdistrict, we describe how many children spend their money to play online games on mobile applications, even they are not aware of topping up games repeatedly. This community service activity aims to provide an understanding of financial literacy and integrity from an early age, so as to improve the quality of students' insights, knowledge, value skills and attitudes. The implementation of this service at Harapan Bangsa Islamic Elementary School, Neighborhood VI, Tanah Enam Hundred Village. The students will be taught to learn independently and practice not relying on their parents from an early age through saving habits. The method used is through observation, interviews and theoretical presentation and training which begins with an explanation related to financial literacy and integrity. Direct explanation and training to students through financial literacy simulations by saving money carried out for seven days by putting it into each envelope. The implementation of financial literacy activities for students in schools to build integrity is expected to produce a generation that can manage their finances wisely and form individuals to be responsible and trustworthy. This service is expected to improve financial literacy and integrity attitudes so as to foster students' interest in saving from an early age and teach discipline and careful planning as well as increasing awareness to achieve success in the future.
Liquidity Ratio and Solvency Ratio Analysis to Assess the Company's Financial Performance at PT. Wahana Pronactural Tbk for the Period 2019 – 2023 Ningsih, Suci Cahya Widya; Pane, Sri Gustina; Rangkuti, Lusi Elviani
EDUCTUM: Journal Research Vol. 4 No. 4 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i4.1161

Abstract

This study aims to analyze liquidity and solvency ratios as tools for assessing the financial performance of PT Wahana Pronatural Tbk during the 2019–2023 period. The method used is descriptive quantitative, utilizing secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The ratios analyzed include the current ratio, quick ratio, and cash ratio to measure liquidity, as well as the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) to assess solvency. The analysis results show that the average current ratio of 212% reflects good liquidity. However, the quick ratio of 147% and the cash ratio of 20% indicate suboptimal conditions because they are below industry standards, caused by a decrease in cash and receivables and an increase in current liabilities from year to year. Meanwhile, the solvency aspect shows a significant increase in the company's debt since 2021, with a DAR of 29% and a DER of 43%. Despite the increase in financial risk, the company is still considered capable of meeting its short-term and long-term obligations. These findings are expected to provide evaluation material for management in efforts to improve the company's efficiency and financial stability.
Liquidity and Profitability Analysis of the Financial Condition of PT. Campina Ice Cream Industry, Tbk Sabilah, Tri Sal; Julkarnain, Julkarnain; Rangkuti, Lusi Elviani
EDUCTUM: Journal Research Vol. 4 No. 5 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i5.1287

Abstract

This study aims to evaluate the financial condition of PT. Campina Ice Cream Industry, Tbk through an analysis of liquidity and profitability ratios during the 2019–2023 period. This study uses a descriptive method with secondary data in the form of company financial reports taken from the Indonesia Stock Exchange. The results show that the company's liquidity condition is very good, with an average Current Ratio of 3748%, Quick Ratio 1151%, and Cash Ratio 683%, all of which exceed industry standards. Meanwhile, the company's profitability shows quite good results, with an average Gross Profit Margin (GPM) of 56.39%, Return on Assets (ROA) of 8.60%, and Return on Equity (ROE) of 9.77%. Despite a decline in 2020 due to the COVID-19 pandemic, the company's financial performance recovered significantly in the following years. Overall, PT. Campina Ice Cream Industry, Tbk is in a healthy financial condition and is able to maintain operational stability amidst external challenges such as fluctuations in raw material prices and market competition.
Penyuluhan dan Pelatihan: Menumbuh Kembangkan Karakter Kewirausahaan dengan Memanfaatkan Media Digitalisasi Yusrita; Rangkuti, Lusi Elviani; Br. Harahap, Julienda; Wibowo, M. Prasetyo; Joni Barus, Muhammad
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.11251

Abstract

Background: Entrepreneurship is one way to increase income for the community and open up jobs for yourself and also for others so that we will reduce the number of unemployed. Almost most of the residents are fishermen, and farmers have the opportunity to use the results of catches to be made into products produced from fish, shrimp and others, besides that there is a program to support entrepreneurship carried out by the new market village community with village funds, they managed into Bumdes. With the opportunity but not yet utilized by the community, UISU Economics Lecturers and Students carry out Community Service activities to grow and develop entrepreneurial character by utilizing digitalization media for the Pasar Baru Village, Teluk community Mengkudu District, Deli Serdang Regency. This activity was carried out at the village head's office, attended by the people of Pasar Baru Village, Teluk Mengkudu District, and Deli Serdang District, especially homemakers. Method: the implementation of this service is carried out through counseling and training through lectures, discussions, and questions and answers to service participants of Pasar Baru Village, Teluk Mengkudu District, Serdang Bedagai Regency. Results: Service participants understand utilizing existing resources in Pasar Baru Village by building community character in developing entrepreneurial spirit and using the currently developing digital media and social media. Conclusion: Villagers who participate in this service and have high motivation in entrepreneurship can create and produce productive and creative value from their natural resources and understand utilizing digitalization media as a marketing forum in entrepreneurship.
Co-Authors Amalia, Cindy Apriandi, Azhar Br. Harahap, Julienda Chairunisah, Liza Febrian, Danu Bintang GP, Sherly Tania Hasibuan, Anisah Zuhra Hidayatullah, Wahyu Ilmiha, Jalilah Izzati, Nadhila Joni Barus, Muhammad Julkarnain, Julkarnain Kurnianingsih, Henny Triastuti Lesmana, Yovie Apryadi Lubis, Farida Khairani Mas’ut, Mas’ut Naeruz, Mila Ningsih, Heny Triastuti Kurnia Ningsih, Suci Cahya Widya Pane, Sri Gustina Rahmi, Desfika Sabilah, Tri Sal Sasmita, Riva Nazwa Suboh, Amerruddin Shah Wibowo, M. Prasetyo Yusrita