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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL EDUCATION AND DEVELOPMENT INFOKUM Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Science and Education (JSE) Instal : Jurnal Komputer Jurnal Ekonomi Jurnal Ilman: Jurnal Ilmu Manajemen Jurnal Masyarakat Indonesia The Indonesian Journal of Computer Science
Khairunnisa Almadany
Politeknik LP3I Medan
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences

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PENGARUH LOAN TO DEPOSIT RATIO, BIAYA OPERASIONAL PER PENDAPATAN OPERASIONAL DAN NET INTEREST MARGIN TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairunnisa Almadany
Jurnal Riset AKuntansi dan Bisnis Vol 12, No 2 (2012): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v12i2.171

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Loan ToDeposit Ratio (LDR), Biaya Operasional perPendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap profitabilitas perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia. Dalam penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi berganda yang sebelumnya telah melalui uji normalitas data dan uji asumsi klasik Hasil penelitian yang diperoleh menunjukkan bahwa secara parsial Loan To Deposit Ratio (LDR) tidak mempunyai pengaruh signifikan, untuk Biaya Operasional perPendapatan Operasional (BOPO) mempunyai pengaruh secara parsial dan Net Interest Margin (NIM) tidak berpengaruh secara parsial. Secara simultan Loan To Deposit Ratio (LDR), Biaya Operasional perPendapatan Operasional (BOPO), dan Net Interest Margin (NIM) secara berpengaruh terhadap profitabilitas dan sisanya dipengaruhi oleh variabel-variabel lain yang tidak termasuk dalam penelitian ini.
ANALISIS PENGENDALIAN PERSEDIAAN DENGAN METODE ECONOMIC ORDER QUANTITY (EOQ) UNTUK MEMINIMALISASI BIAYA PERSEDIAAN PADA UD. MELATI JAYA Khairunnisa Almadany; Imamati Zikra Ar Rusyfa; Ricka Wahyuni
Jurnal Education and Development Vol 8 No 4 (2020): Vol.8.No.4.2020
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.91 KB) | DOI: 10.37081/ed.v8i4.2142

Abstract

The research discusses how inventory control using The Economic Order Quantity (EOQ) Method to minimize inventory costs at UD. Melati Jaya. The Purpose of this research is to find out how inventory control using the EOQ method. The data analisysis method used is quantitative descriptive method. From the result of the research obtained, it is explained that the results of the calculation of the EOQ method are very effective in minimizing the costs of invetory issued by UD. Melati Jaya., that is, with inventory requirements in January 73.993 kg can be minimized with an optimal purchase amount of 16.058 kg with frequency of purchase 5 times a month and procurement of safety stock of 2.963 kg and reorder point when the stock is 8.650 kg. the cost of inventory that can be saved is Rp. 17.504.704. But in the accounting records of UD. Melati Jaya in February to March 2020 is still not good so there are some unrecorded transactions so that the result of calculation of the EOQ method from February to March 2020 have not been efficient. Therefore, It is expected that UD. Melati Jaya is able to improve the quality of control over transactions that occur.
Application of The Analysis System of the Effect of Cash Turnover, Receivables, and Inventory on Profitability in Cement Companies with the Rapid Application Development (RAD) Method Rizaldy Khair; Khairunnisa Almadany
INFOKUM Vol. 10 No. 4 (2022): October, computer, information and engineering
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.162 KB)

Abstract

In general, every company has the goal of increasing the value of the company by maximizing profitability. Many factors can affect a company's profitability, namely per-round cash, receivables, and inventory. Therefore, it is necessary to build an application-based system that is able to analyze the effect of cash, receivables, and inventory turnover on profitability in the company automatically and in real time. In this study, it uses the DEA (Data Envelopment Analysis) method which can be viewed as an operator of multiple linear regression, in addition to the software system development method used, namely RAD (Rapid Application Development). This application system can determine the outcome of a negative or positive influence on profitability based on the variables between cash turnover, receivables, and inventory. This research was conducted on cement companies listed on the Indonesia Stock Exchange between 2018 and 2020. The data obtained from the measurement results can be used as an analysis of the next program situation by using test analysis using SPSS on the running system and turning it into an automation and realtime system. This Application System is built using the PHP programming language, and the CodeIgniter framework and uses a MySQL database server.
DESIGN AND BUILD AN INVENTORY CONTROL ANALYSIS APPLICATION SYSTEM USING THE ECONOMIC ORDER QUANTITY (EOQ) METHOD IN UD. JASMINE JAYA STARTUP-BASED Khairunnisa Almadany; Rizaldy Khair
INFOKUM Vol. 10 No. 4 (2022): October, computer, information and engineering
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.61 KB)

Abstract

Ud. Melati Jaya is a Small and Medium Enterprise (UKM) engaged in processing ja-gung into animal feed. So far, the method of estimating raw material inventory has been UD's choice. Melati Jaya in the procurement of supplies, with the finished goods system has been ordered in advance by consumers so that there is no accumulation of finished goods in warehouses or pre-order systems, but in the process of fulfilling raw material inventories there are often delays due to shortages of raw materials in the market. This hampers the production process and if it occurs continuously will increase the chances of UD losses. Jasmine Jaya. In previous studies, it can be explained that the results of calculations in reducing UD inventory costs. Melati Jaya, specifically with a January demand supply of 73,993 kg, can be minimized with an optimal purchase of 16,058 kg with a frequency of 5 purchases per month and a safe supply of 2,963 kg. and place an order again when the quantity reaches 8,650 kg. The inventory cost that can be saved is Rp.17,504,704 using the EOQ (Economic Order Quantity) method which is a technique for procuring raw material inventory at a company according to the number of orders. But in the bookkeeping records of UD. Melati Jaya from February to March 2020 is still not good so there are some transactions that are not recorded properly, so the calculation results in that month are inefficient [1]. The purpose of this study is to find out how to control inventory using the collaboration of the EOQ and RAD (Rapid Application Develop-ment) methods as a technology implementation that will make it easier to analyze inventory in real time. The data analysis method used is a quantitative descriptive method. The data obtained from the measurement results can be used as an analysis of the next program situation by using test analysis using SPSS on the running system and turning it into an automation and realtime system. This Application System is built using the PHP programming language, and the CodeIgniter framework and uses a MySQL database server.
Studi Komparasi Kinerja Keuangan Industri Rokok Berdasarkan Perspektif Rasio Likuiditas dan Rasio Profitabilitas Supriyanto Supriyanto; Fatma Juliana; Khairunnisa Almadany; Nurlinda Nurlinda
Jurnal Ilman: Jurnal Ilmu Manajemen Vol. 11 No. 2 (2023): Juni
Publisher : Jurnal Ilman: Jurnal Ilmu Manajemen

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

Abstract

Penelitian bertujuan guna mengukur kinerja keuangan industri rokok melalui perbandinganrasio likuiditas dan profitabilitas pada PT. Gudang Garam, Tbk dan PT. HM Sampoerna, Tbkdengan periode 2019-2022, menggunakan metode penelitian deskriptif kuantitatif, melaluipengukuran Rasio Likuiditas yaitu Current Ratio, dan Quick Ratio, sedangkan RasioProfitabilitas ditinjau dari Net Profit Margin, Return on Asset, dan Return on Equity.Berdasarkan perbandingan kinerja keuangan, diketahui bahwa PT. HM Sampoerna, Tbkmemiliki rasio likuiditas yang lebih baik dibandingkan PT. Gudang Garam, Tbk. Dilihat darisegi likuiditasnya PT. HM Sampoerna, Tbk memiliki kinerja keuangan yang lebih baikdibandingkan Gudang Garam, Tbk. PT. HM Sampoerna, Tbk. Return on Asset pada tahun2019 menunjukkan nilai sebesar 13,8% dan pada tahun 2020 menunjukkan nilai 9,8%sehingga perusahaan mengalami penurunan sebesar 4%. Sedangkan hasil perhitungan Returnon Equity PT. Gudang Garam, Tbk pada tahun 2019 menunjukkan angka sebesar 39,0% danpada tahun 2020 menunjukkan nilai sebesar 28,0% sehingga perusahaan mengalamipenurunan sebanyak 11%.
Revolutionizing Accounting and Audit with Blockchain Technology: Scientific Literature Review Khairunnisa Almadany; Rizaldy Khair
Bahasa Indonesia Vol 15 No 01 (2023): Instal : Jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalkomputer.v15i01.95

Abstract

Blockchain technology is disrupting traditional practices in accounting and audit fields. This article explores how blockchain's transparency, immutability, and decentralization are reshaping financial transactions and record-keeping. Conventional accounting faces challenges like data accuracy and fraud prevention, which blockchain addresses through an unalterable, decentralized ledger for real-time financial transaction records. Each transaction is securely linked using cryptography, forming a tamper-proof chain that reduces fraud risk and ensures an auditable trail. Blockchain's impact on accounting lies in its ability to automate processes through smart contracts. These self-executing codes enable instant revenue recognition, automated intercompany transactions, and compliance with standards. Blockchain also enhances audit efficiency by granting auditors access to immutable financial data and automating audit procedures. Despite challenges like scalability and privacy, blockchain's transformative potential is evident in real-world applications across sectors. Its implementation demands stakeholder collaboration to navigate technical and ethical considerations. As blockchain evolves, its role in accounting and audit is set to redefine financial transparency and accountability.
DESIGNING MODERN MALAY TRADITIONAL FOOD PRODUCTS WITH AN EMPHASIS ON LOCAL CULTURAL VALUES TO ENHANCE CULINARY TOURISM IMAGE Siska Hasibuan; Eka Wulandari Surbakti; Khairunnisa Almadany
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

Malay specialties have become part of Indonesia's priceless cultural heritage. The unique taste and distinctive image of these foods have attracted local and foreign tourists to explore Indonesia's culinary diversity. However, to maintain its existence and increase its attractiveness to tourists, typical Malay food products need to be continuously developed with a modern touch and emphasis on local cultural values. Therefore, this research will design the development of modern Malay specialty food products with an emphasis on local cultural values as an alternative to enrich the regional culinary repertoire and improve the image of culinary tourism. This research has an important urgency, namely to increase the attractiveness of culinary tourism, preserve local culture, increase the potential of culinary tourism, and contribute to the academic field. The methodology used in this research is descriptive qualitative and quantitative methods. This research will be conducted by conducting a survey of tourists and local communities about market preferences and needs for modern Malay specialty food products. In addition, this research will also involve local culinary and cultural experts to provide input in the design of modern Malay specialty food products with an emphasis on local cultural values. Trials of modern Malay specialty food products will be carried out to evaluate the quality and suitability of products with local preferences.
Analisis Kinerja Keuangan Menggunkan Laporan Arus pada PT Cahaya Bintang Medan Tbk (2020-2022) Syahril; Almadany , Khairunnisa; Prasetya , Linda
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.671

Abstract

It is very necessary to assess financial performance to find out the extent of a company's achievements or success in the activities it has carried out. A cash flow report is needed in a company to reveal a company's ability to generate cash for an accounting period. The purpose of conducting this research is to determine cash flow ratio analysis in assessing the financial performance of a company. This research uses the cash flow ratio. The cash flow ratios used are the operating cash flow ratio, the cash to interest coverage ratio, the cash to current debt coverage ratio and the total debt ratio. The type of data used is external data obtained through the official website www.idx.co.id PT. Cahaya Bintang Medan Tbk, which is the 2020-2022 financial report. The results of the research show that PT. Cahaya Bintang Medan Tbk, has poor financial performance when viewed from the operating cash ratio because the debt value is greater than the operating cash flow value so that the company has not been able to pay its current liabilities, as well as when viewed from the cash coverage ratio. to current debt and total debt ratio, but in 2022 the cash flow to interest ratio is considered quite good because the company is able to cover interest costs of 74 , thus the author tries to conclude that the performance of PT.Cahaya Bintang Medan Tbk is not good because the amount of liabilities is greater rather than the value of operating cash flows.
Usaha Sopou Batik Sibolatangan di kabupaten simalungun untuk meningkatkan Pendapatan UMKM Hasibuan, Siska; Rizaldy Khair; Almadany, Khairunnisa
Jurnal Masyarakat Indonesia (Jumas) Vol. 2 No. 01 (2023): Jumas : Jurnal Masyarakat Indonesia
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v2i01.38

Abstract

Perkembangan UMKM pada masa kini sangat berdampak terhadap tumbuhnya pasar ekonomi produktif yang menjadi fokus pemerintah untuk berkomitmen dalam pengembangannya. Hal ini terjadi dikarenakan ekonomi produktif sangat membantu dalam pengembangan perekonomian negara. Akan tetapi banyak pelaku UMKM yang mengelola usahanya tidak memiliki pengetahuan dasar dalam pengelolaan manajemen usaha, manajemen keuangan yang baik hingga keterampilan yang memadai untuk memajukan usahanya. UMKM “Sopou Batik Sibolatangan” kabupaten simalungun provinsi Sumatera Utara adalah UMKM yang saat ini sudah memulai industri ekonomi kreatif dengan membuat kain batik menggunakan motif khas kabupaten simalungun yang sering disebut “pinar” atau ornamen suku simalungun. Persaingan industri kain batik saat ini masih didominasi oleh pasar batik dari Pulau Jawa yaitu batik pekalongan, jogja dan daerah jawa lainnya yang masih banyak lagi memiliki motif khas jawa. Akan tetapi, kain batik dengan motif khas simalungun masih belum memiliki persaingan yang signifikan di pulau sumatera khususnya Sumatera Utara. Terlebih saat ini Danau Toba menjadi salah satu destinasi pariwisata prioritas dari 5 (lima) daerah wisata yang ditetapkan oleh Presiden Joko Widodo. Berdasarkan observasi yang dilakukan oleh Ibu Risnawati Damanik sebagai pemilik usaha “Sopou Batik Sibolatangan” ini, tercetuslah ide untuk membuat kain batik dengan motif / pinar khas kabupaten simalungun. Produk Sopou Batik ini sangat potensial untuk menjadi oleh oleh khas dari Simalungun. Berdasarkan hasil diskusi awal, ditemukan permasalahan mitra dalam melakukan pengembangan usaha antara lain tata kelola manajemen masih manual dan tradisional, terutama dalam bidang manajemen keuangan. Sopou Batik Sibolatangan belum mampu memisahkan antara uang untuk operasional rumah tangga dan usaha. Masalah lainnya adalah dari sisi kuantitas yaitu belum mampu dalam hal meningkatkan produksi secara cepat dan banyak karena keterbatasan peralatan produksi dan bahan baku. Sistem pemasaran yang dilakukan dengan cara mulut ke mulut (mouth to mouth marketing) tidak memberikan hasil yang optimal sehingga keuntungan yang didapatkan pun belum memenuhi harapan mitra. Mitra hanya melakukan penjualan terhadap orang sekitar rumah mitra yang dijadikan sebagai toko dan mengharapkan pembeli yang datang langsung karena memperoleh informasi dari orang yang pernah berkunjung ke toko mitra. Mitra UMKM “Sopou Batik Sibolatangan” belum menjadikan media sosial atau jaringan internet sebagai alat pemasaran. Masalah lainnya adalah tampilan kemasan (packaging) yang masih menggunakan plastik biasa sehingga tampilan produk menjadi kurang menarik. Berdasarkan uraian permasalahan di atas, maka solusi yang ditawarkan pada program ini adalah pengembangan usaha kerajinan dengan meningkatkan produktivitas melalui penambahan alat cetak pinar/motif batik simalungun dan peningkatan kemampuan sumberdaya manusia, tata kelola manajemen keuangan yang baik dan benar dengan membuatkan aplikasi manajemen keuangan yang memudahkan UMKM dalam mengelola keuangan. Adanya kegiatan pelatihan yang diberikan kepada mitra untuk peningkatan kemampuan mitra guna peningkatan jumlah produksi, adanya program digitalisasi dalam hal pemasaran melalui internet yaitu website dan media sosial, dan adanya kemasan yang baik dan menarik seperti logo dan label usaha, plastik kemasan (packaging) serta goodie bag yang identik dengan usaha UMKM “Sopou Batik Sibolatangan” Khas Simalungun.
Implementation of Digital Financial Literacy in the Investment Decision-Making System for the Community of Padangsidimpuan City using the Analytical Hierarchy Process (AHP) Method Nirmalahaty Harahap; Wisnu Yudhistira; Rizaldy Khair; Khairunnisa Almadany
Journal of Science and Education (JSE) Vol. 5 No. 2 (2025): Journal of Science and Education (JSE)
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/jse.v5i2.409

Abstract

In today's digital era, digital financial literacy plays a crucial role in shaping the behavior and investment decisions of the community. Padangsidimpuan City, one of the cities in Indonesia, faces challenges in adopting and implementing digital financial literacy among its citizens. Effective and efficient investment decision-making has become vital in the current economic context, where financial information is widely available but often complex and difficult for the general public to interpret. The application of digital financial literacy can enhance individuals' abilities to manage personal finances and make wise investment decisions. However, there remains a gap in knowledge and practice in the field that hinders the optimal use of digital financial literacy. The urgency of this research lies in strengthening digital financial literacy within the community. By understanding its influence on investment decision-making, strategies can be developed to improve awareness and understanding of digital finance, thereby helping the public make more informed investment decisions. This study aims to analyze the application of digital financial literacy in the investment decision-making system in Padangsidimpuan City. The method used in this research is the Analytical Hierarchy Process (AHP), a systematic approach to solving complex decision-making problems through the ranking and evaluation of various criteria and alternatives. AHP was chosen for its unique ability to handle both subjective and objective preferences and decision-making complexities, making it highly suitable for examining the phenomenon of digital financial literacy in the context of investment decision-making.
Co-Authors Br Lubis, Ika Rahmadani Eka Wulandari Surbakti Fatma Juliana Hasibuan, Siska Imamati Zikra Ar Rusyfa Nirmalahaty Harahap Nurlinda Prasetya , Linda Rahmah, Maulidya Ricka Wahyuni Rizaldy Khair Siska Hasibuan Supriyanto Syahril Wisnu Yudhistira