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Evaluasi Struktur Pendanaan dan Return on Equity dalam Menjelaskan Pertumbuhan Laba Mauliza, Sri; Abdullah, Ikhsan
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Juni 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i2.528

The aim of this research was to determine and analyze the influence of debt ratios, partial and simultaneous rates of return on capital on profit growth in the consumer goods industry listed on the Indonesia Stock Exchange. The approach in this research is included in the quantitative research approach. The population used as a sample is all pharmaceutical companies listed on the IDX for the 2016-2023 period. Based on the existing criteria in the sampling technique, the samples that meet the criteria are 7 samples of pharmaceutical sector companies. The data analysis technique in this research uses multiple regression, classical assumption testing, hypothesis testing which is processed using the SPSS program. Results of the test From the results of this research, the significance value of DER was obtained based on the t test, tcount > ttable (4.822>2.032) and Sig 0.000 < α0.05, thus Ha was accepted. In conclusion: there is an influence of DER on profit growth. From the results of this research, the significance value of ROA was obtained based on the t test, obtained tcount > ttable (8.557>2.032) and Sig 0.000 < α0.05) thus Ha was accepted. In conclusion: there is an influence of ROA on profit growth. Based on the results of the F test, a significant value of Sig was obtained. 0.000 < α0.05) and Fcount >Ftable (16,100>3.28) thus Ha is accepted. The conclusion: there is a significant influence of DER, ROA on profit growth Tujuan dari penelitian ini dilakukan adalah untuk mengetahui dan menganalisis pengaruh rasio hutang, tingkat pengembalian atas modal secara parsial dan secara simultan terhadap pertumbuhan laba pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Pendekatan dalam penelitian ini yaitu termasuk kedalam pendekatan penelitian kuantitatif. Populasi digunakan sebagai sampel yaitu seluruh perusahaan farmasi yang terdaftar di BEI periode 2016-2023. Berdasarkan kriteria yang ada pada teknik penentuan sampel tersebut, maka sampel yang memenuhi kriteria adalah 7 sampel perusahaan sektor Farmasi. Teknik analisis data di dalam penelitian ini menggunakan regresi berganda, uji asumsi klasik, uji hipotesis yang diolah dengan menggunakan program SPSS. Hasil dari pengujian Dari hasil penelitian ini diperoleh nilai signifikansi DER berdasarkan uji t diperoleh thitung > ttabel (4,822>2,032) dan sebesar Sig 0.000 < α0.05 dengan demikian Ha diterima. Kesimpulannya : ada pengaruh DER terhadap pertumbuhan laba. Dari hasil penelitian ini diperoleh nilai signifikansi ROA berdasarkan uji t diperoleh thitung > ttabel (8,557>2,032) dan Sig 0.000 < α0.05) dengan demikian Ha ditterima. Kesimpulannya : ada pengaruh ROA terhadap pertumbuhan laba. Berdasarkan hasil uji F diperoleh nilai signifikan Sig. 0.000 < α0,05) dan Fhitung >Ftabel (16,100>3,28) dengan demikian Ha diterima . kesimpulannya : ada pengaruh signifikan DER, ROA terhadap pertumbuhan laba

Kesiapan Auditor Dalam Adopsi Penggunaan Teknologi Kecerdasan Buatan Terhadap Profesi Akuntansi Mauliza, Sri
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/22411

This article provides an in-depth correlational study on the level of readiness of accounting personnel and the adoption of artificial intelligence technology usage in their respective fields. The quantitative results of this study aim to examine whether the level of readiness and adoption have a positive correlation across various technologies involving the use of artificial intelligence. A descriptive research design was employed with a total of 50 accounting personnel selected through purposive sampling from chosen public and private universities as well as local government units in Cavite. The collected data were analyzed using frequency counts, percentages, weighted mean, standard deviation, and Spearman's Rho method, while maintaining strict confidentiality. The findings revealed that participants were moderately ready to use AI software applications, slightly ready to use Cloud technology, and fairly ready to use Blockchain technology. It was also disclosed that participants were moderately adaptive to using AI software applications, slightly adaptive to using Cloud technology, and moderately adaptive to using Blockchain technology in their accounting profession. Furthermore, it was revealed that there is a positive correlation between the level of readiness and adoption in the use of all AI technologies.

PENDAMPINGAN TERHADAP ANAK PANTI ASUHAN YAYASAN DELPITA DENGAN TEMA “ANAK PANTI ASUHAN BERHAK HIDUP SUKSES” Sinaga, Rini Viri Insy; Lubis, Porkas Sojuangon; Wardani, Widia; Lubis, Muhammad Rum; Mauliza, Sri; Lubis, Muhammad Azmi I.
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1665

Every child has the same right to achieve success, including children living in orphanages. However, the challenges they face are often more complex than children raised in families. This community service was carried out at the Talenta Delpita Orphanage located on Jalan Unika Ujung Gang Sepadan I LK XX, Kwala Bekala Village, Medan Johor District, Medan City. The community service method uses the social intervention method. The social intervention method is one of the methods used in implementing Community Service activities. Social intervention can be interpreted as a way or strategy to help individuals or groups or families or communities in the context of their social lives with the aim of welfare for the community. The results of community service show that orphanage children cannot be justified as children who do not have any motivation to succeed. Orphanage children also cannot be justified as children with a bleak future. Orphanage children also cannot be justified as weak children and cannot do anything. In reality, they are children who can do more, have more potential and are able to fight for the right to success that exists in them, as long as they are willing and able to develop the potential for success that exists, by maximizing the motivation from within and outside that exists in them. This community service concludes that with the right support, children at the Talenta Delpita orphanage have the same potential to achieve success as other children.

Transformasi Pemasaran Digital UMKM Karang Taruna di Desa Sigara-Gara melalui Penyuluhan dan Pelatihan Online Selling Putri Gami, Emelia Rahmadany; Harahap, Nur'ain; Mauliza, Sri; Munawaroh Harahap, Wilda Sri
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 02 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, many MSME actors in Sigara-Gara Village, Patumbak District, Deli Serdang Regency still rely on conventional marketing methods due to low digital literacy, limited content creation skills, and difficulties in utilizing e-commerce platforms. This community service program aimed to provide outreach and training on digital marketing, focusing on branding awareness, social media utilization, and e-commerce account setup and operation. The activity involved 15 MSME participants and was conducted using an andragogical approach emphasizing practice-based learning. The results indicate an improvement in participants’ understanding of digital marketing concepts and an increased motivation to shift from conventional to digital systems. Continued support and mentoring are recommended to ensure sustainable implementation of the acquired skills.

Transformasi Pemasaran Digital UMKM Karang Taruna di Desa Sigara-Gara melalui Penyuluhan dan Pelatihan Online Selling Putri Gami, Emelia Rahmadany; Harahap, Nur'ain; Mauliza, Sri; Munawaroh Harahap, Wilda Sri
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 02 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, many MSME actors in Sigara-Gara Village, Patumbak District, Deli Serdang Regency still rely on conventional marketing methods due to low digital literacy, limited content creation skills, and difficulties in utilizing e-commerce platforms. This community service program aimed to provide outreach and training on digital marketing, focusing on branding awareness, social media utilization, and e-commerce account setup and operation. The activity involved 15 MSME participants and was conducted using an andragogical approach emphasizing practice-based learning. The results indicate an improvement in participants’ understanding of digital marketing concepts and an increased motivation to shift from conventional to digital systems. Continued support and mentoring are recommended to ensure sustainable implementation of the acquired skills.

Pengarahan Penggunaan Media Sosial Untuk Mengembangkan Usaha Keluarga di Kelurahan Sumber Mulyorejo Binjai Timur Rahimah, Evida; Rum Lubis, Muhammad; Rahmi Putri, Ilfi; Mauliza, Sri; Subaktiar; Kumala Dewi Ritonga, Ratih
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i4.6955

This research was conducted in the city of Binjai, East Binjai District, precisely in the Sumber Mulyorejo sub-district with the aim of directing the use of social media to develop family businesses so that in the future they can increase the sales of family businesses. Housewives (IRT) can play an active role and empower all their abilities to help the family economy, one of which is through MSME activities. but there are still those who are not very active in promoting the products they produce, so they have not increased their sales turnover too much. Meanwhile, in the era of globalization, communication has used technology via the internet, one of which is through social media, even social media has been used in the business world as a fast and inexpensive sales promotion tool. MSME actors, especially family businesses in this area, need guidance on the use of social media, so they can utilize social media in promotional activities for the products they produce, so that they can help increase family business income in Sumber Mulyorejo Village, East Binjai District in the future. Family business actors responded well, a large number of them asked questions regarding the use of social media in promotional activities

Efektifitas Perawatan Metode Kanguru dengan Simple Support Binder Terhadap Kepercayaan Diri Ibu dalam Merawat BBLR Siregar, Debi Novita; Rahayu, Sri; Janiati, Sri; Mauliza, Sri; Ningsih, Sri; Sarumaha, Sri Hayati
MAHESA : Malahayati Health Student Journal Vol 4, No 2 (2024): Volume 4 Nomor 2 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i2.13287

ABSTRACT One of the causes of newborn deaths is low birth weight (LBW) babies. One intervention that can be done to prevent complications due to LBW is baby massage and the kangoro mother care method. The aim of this research was to determine the effectiveness of the Kangaroo method of treatment with a simple support binder on mothers' self-confidence in caring for LBW. This type of research uses a quasi-experiment research design with a pre-test and post-test design, namely providing treatment or intervention to the experimental group and then the effects of the treatment are measured and analyzed. The population in this study were all LBW who were treated at the Riau University Hospital (UNRI), 40 people each in the intervention group and the control group using a total sampling technique. Analysis of research data is univariate and bivariate analysis. The results of the study explained that the self-confidence of mothers in the control group before the treatment was carried out, namely providing Kangaroo method care (PMK) with a simple support binder, the majority of mothers' self-confidence was lacking at 12 people (60%) and the minority that the mother's confidence was good was 8 people (40%) . After the intervention, the majority of mothers had good self-confidence, 17 people, and the minority had poor self-confidence, 3 people. Based on the Wilcoxon test, it was found that there was effectiveness of the kangaroo method of care with a simple support binder on mothers' self-confidence in caring for LBW with a P value of 0.003. It is hoped that this research suggestion will provide information on the effectiveness of the Kangaroo method of care with a simple support binder on mothers' confidence in caring for LBW so that mothers' confidence in caring for LBW increases. Keywords: Kangaroo Method of Care, Simple Support Binder, LBW ABSTRAK Salah satu penyebab kematian bayi baru lahir adalah Bayi Berat Lahir Rendah (BBLR). Salah satu intervensi yang dapat dilakukan dalam mencegah komplikasi akibat BBLR adalah dengan pijat bayi dan metode kangoro mother care. Tujuan penelitian ini adalah untuk mengetahui efektifitas perawatan metode Kanguru dengan simple support binder terhadap kepercayaan diri ibu dalam merawat BBLR. Jenis penelitian ini menggunaan desain penelitian quasy experiment dengan pre-test and post-test design yaitu memberikan perlakuan atau intervensi pada kelompok eksperimen dan kemudian efek dari perlakuan tersebut diukur dan dianalisa. Populasi dalam penelitian ini adalah semua BBLR yang dirawat di Rumah Sakit Universitas Riau (UNRI) sebanyak 40 orang yang masing-masing 20 orang kelompok intervensi dan kelompok kontrol dengan teknik pengambilan total sampling. Analisa data penelitian adalah analisa univariat dan bivariat. Hasil penelitian menjelaskan bahwa kepercayaan diri ibu pada kelompok kontrol sebelum dilakukannya perlakuan yaitu pemberian perawatan metode Kanguru (PMK) dengan simple support binder mayoritas kepercayaan diri ibu kurang sebanyak 12 orang (60%) dan minoritas bahwa kepercayaan ibu baik sebanyak 8 orang (40%). Kepercayaan diri ibu setelah intervensi diperoleh mayoritas kepercayaan diri ibu baik sebanyak 17 orang dan minoritas berada pada kepercayaan diri ibu kurang sebanyak 3 orang. Berdasarkan uji Wilcoxon dan didapatkan bahwa terdapat Efektifitas perawatan metode kanguru dengan simple support binder terhadap kepercayaan diri ibu dalam merawat BBLR dengan nilai Pvalue 0,003. Saran penelitian ini diharapkan dapat memberikan informasi efektifitas perawatan metode Kanguru dengan simple support binder terhadap kepercayaan diri ibu dalam merawat BBLR sehingga kepercayaan ibu dalam merawat BBLR meningkat. Kata Kunci: Perawatan Metode Kanguru, Simple Support Binder, BBLR

Implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual dalam Meningkatkan Kinerja Pengelolaan Keuangan Daerah Mauliza, Sri; Nissa, Fachrun; Hasibuan, Mega
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Pemerintahan (SAP) berbasis akrual di pemerintah daerah serta dampaknya terhadap kinerja pengelolaan keuangan daerah. Penerapan SAP berbasis akrual merupakan mandat Peraturan Pemerintah Nomor 71 Tahun 2010 dan menjadi bagian dari reformasi tata kelola keuangan publik untuk meningkatkan transparansi, akuntabilitas, dan kualitas laporan keuangan pemerintah. Penelitian ini menggunakan pendekatan systematic literature review terhadap 42 artikel ilmiah dan dokumen kebijakan, kemudian diseleksi menjadi 16 artikel relevan yang dipublikasikan pada periode 2020–2025. Hasil analisis menunjukkan bahwa implementasi SAP berbasis akrual dipengaruhi oleh empat faktor utama: komunikasi kebijakan, kompetensi sumber daya manusia, sistem informasi akuntansi, dan komitmen organisasi. Tiga kendala utama yang ditemukan adalah rendahnya kompetensi aparatur dalam memahami akuntansi akrual, keterbatasan sistem informasi dan infrastruktur teknologi, serta resistensi terhadap perubahan. Meskipun demikian, SAP berbasis akrual terbukti memberikan dampak positif berupa peningkatan kualitas laporan keuangan, opini audit BPK (khususnya opini Wajar Tanpa Pengecualian), serta perencanaan dan pengawasan aset daerah.

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