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All Journal JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Pengabdian Magister Pendidikan IPA Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilman: Jurnal Ilmu Manajemen International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Journal of Economics (IJEC) QOSIM: Jurnal Pendidikan, Sosial & Humaniora Journal of Innovative and Creativity Jurnal Ar Ro'is Mandalika (Armada)
Rahimah, Evida
Universitas Alwashliyah Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pelatihan Pengolahan Ikan menjadi Nugget di Desa Percut Kabupaten Deli Serdang Winda Wardhani; Zulaili Zulaili; Evida Rahimah; Antonius Managam Simamora
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.156 KB) | DOI: 10.54951/comsep.v2i2.104

Abstract

Businesses that want to continue to survive in the era of the Asian Economic Community must have the right decisions in determining production costs. Calculation of production costs has an important role in manufacturing companies because it will affect the selling price and can provide optimal profits for the company. Determination of the cost of goods manufactured is very important in the company as a basis for determining the cost of goods sold, so that it can compete with other companies. Activity Based Costing (ABC) system is a production cost calculation system based on the activities consumed by each product. The calculation of the cost of production at the Pelangi Bakery still uses manual calculations or the traditional system. Determination of the cost of production using the ABC system at the Sumber Rejeki bakery has not been able to determine the cost of production correctly because there are several obstacles. The result of calculating the cost of production per unit of the ABC system is greater than the traditional system.
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Karo Evida Rahimah; Budiman Rosyadi Nasution; Ujang Abdullah; Subaktiar Subaktiar; Radiah Radiah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4 (2023)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4919

Abstract

Analysis of research to prove whether local tax revenues affect the local revenue (PAD) Karo. The Data used is the annual report of Karo regency during the period 2005-2021, which is published through the website. The method of analysis used in this study is a quantitative method. The results of this study indicate that local tax revenues have a significant effect on the local revenue (PAD) Karo.
Reputasi Underwriter & Earnings Management: Dampak yang terjadi terhadap Initial Return pada saat IPO Putri, Ilfi Rahmi; Suriana, Suriana; Rahimah, Evida; Lubis, Muhammad Rum; Pulungan, Putri Awaliyah Rahma
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8444

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh reputasi underwriter dan earnings management terhadap initial return pada saat Initial Public Offerings (IPO). Objek dalam penelitian adalah perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 208 perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia selama periode  2018-202.. penelitian ini menunjukkan bahwa underwriter berpengaruh signifikan negative terhadap intial return. Sedangkan earnings management tidak berpengaruh signifikan terhadap intial return.
Analisis Perbandingan Risiko Keuangan Bank Konvensional Dan Bank Syariah (Studi Pada Bank Mandiri Konvensional Dengan Bank Syari’ah Mandiri) Rahimah, Evida; Nasution, Budiman Rosyadi; Abdullah, Ujang; Subaktiar, Subaktiar; Insy Sinaga, Riny Viri
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.4085

Abstract

The purpose of this study is the comparison of financial risk in conventional banks and Islamic banks. The object of this study was Bank Mandiri and Bank Syariah Mandiri with an observation period of 2 years from 2018 to 2019. The type of research taken in this study is descriptive comparative qualitative. The method of analysis used is Z-score discriminant analysis by comparing the level of financial risk between Bank Mandiri and Bank Syariah Mandiri. The results indicate the level of financial risk of Bank Mandiri is better than Bank Mandiri.
FAKTOR YANG MEMPENGARUHI NON-PERFORMING LOAN PADA BANK PEMERINTAH DAN BANK ASING DI INDONESIA Rahimah, Evida; Pratidina Nasution, Siti Wardah; Arfah Nasution, Siti Ummi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2245

Abstract

The purpose of this research to know and analyze effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE), Gross Domestic Product (GDP) and inflation to the Non-Performing Loan (NPL) government and foreign banks in Indonesia and Comparison effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE) to the Non-Performing Loan (NPL) government and foreign banks in Indonesia. This research used 8 samples are 4 government banks and 4 foreign banks in Indonesia as an object of research, the research period is from year 2006 until 2013. Data used in this research was obtained from the Financial Statements of government and foreign banks. This research used a significance level of 5%. In analyzing data, researcher used independent sample t-test, while the test of hypothesis is leven's test, free sample t test and significance test. Panel data regression is estimate panel data model, and then f test, t test and coefficient test of determination. The result showed that there is difference between CAR, LDR, NIM, Bank Size, ROE and no difference between KAP, BOPO and NPL government and foreign banks in Indonesia. CAR, LDR, NIM, KAP, BOPO, Bank Size, ROE, GDP and inflation simultaneously have a positive effect and significant to NPL government and foreign banks in Indonesia. Partial test result show that  CAR, NIM, BOPO, ROE and inflation have a negative effect and not significant, LDR and GDP have positive effect and not significant, KAP have positive effect and significant, SIZE have negative effect and significant to NPL government and foreign banks in Indonesia.
Pengaruh Pajak Daerah dan Pendapatan Perkapita Terhadap Pendapatan Asli Daerah Kabupaten Karo Rahimah, Evida; Abdullah, Ujang; Rahmi Putri, Ilfi; Subaktiar, Subaktiar
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i2.2024.933-938

Abstract

Analisis penelitian membuktikan apakah pendapatan per kapita dan pendapatan pajak daerah berpengaruh terhadap pendapatan asli daerah (PAD) Karo. Data yang digunakan adalah laporan tahunan Kabupaten Karo periode 2005-2021 yang dimuat pada website. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Kabupaten Karo sedangkan pendapatan perkapita berpengaruh negatif tidak signifikan
The Role of Infrastructure Investment in Driving Regional Economic Growth: A Panel Data Analysis of Emerging Economies Zulaili, Zulaili; Rahimah, Evida; Putri, Ilfi Rahmi; Suriana, Suriana; Radiah, Radiah
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1447

Abstract

This study examines the relationship between infrastructure investment and regional economic growth in emerging economies using panel data analysis from 2000-2020. Objectives: To empirically analyze the direct and indirect effects of infrastructure capital stock on economic growth performance across emerging market economies. Methods: We employ a quantitative methodology utilizing panel data econometrics with fixed effects, random effects, and dynamic GMM estimators based on an extended Cobb-Douglas production function framework incorporating infrastructure capital as a third input factor. The sample comprises 45 emerging economies with comprehensive data on GDP per capita, physical capital, human capital, and infrastructure investment indicators. Results: Our findings demonstrate a statistically significant positive relationship between infrastructure investment and economic growth, with an estimated elasticity of 0.24-0.31. The analysis reveals substantial heterogeneity across regions and infrastructure types, with transport and telecommunications infrastructure exhibiting stronger growth effects than water and energy infrastructure. Dynamic models confirm both short-term and long-term positive effects, with infrastructure investment contributing 1.2-1.8 percentage points to annual GDP growth. Conclusions: Infrastructure investment serves as a critical driver of regional economic growth in emerging economies, supporting endogenous growth theory predictions. The results suggest that strategic infrastructure development policies can enhance economic performance, particularly when combined with improvements in institutional quality and human capital development.
Pengaruh Pajak Daerah dan Pendapatan Perkapita Terhadap Pendapatan Asli Daerah Kabupaten Karo Rahimah, Evida; Abdullah, Ujang; Rahmi Putri, Ilfi; Subaktiar, Subaktiar
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i2.2024.933-938

Abstract

Analisis penelitian membuktikan apakah pendapatan per kapita dan pendapatan pajak daerah berpengaruh terhadap pendapatan asli daerah (PAD) Karo. Data yang digunakan adalah laporan tahunan Kabupaten Karo periode 2005-2021 yang dimuat pada website. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Kabupaten Karo sedangkan pendapatan perkapita berpengaruh negatif tidak signifikan
Reputasi Underwriter & Earnings Management: Dampak yang terjadi terhadap Initial Return pada saat IPO Putri, Ilfi Rahmi; Suriana, Suriana; Rahimah, Evida; Lubis, Muhammad Rum; Pulungan, Putri Awaliyah Rahma
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8444

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh reputasi underwriter dan earnings management terhadap initial return pada saat Initial Public Offerings (IPO). Objek dalam penelitian adalah perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 208 perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia selama periode  2018-202.. penelitian ini menunjukkan bahwa underwriter berpengaruh signifikan negative terhadap intial return. Sedangkan earnings management tidak berpengaruh signifikan terhadap intial return.
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

Abstract

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
Co-Authors Abdullah, Ujang Antonius Managam Simamora Avinash Pawar Harry Hidayat Kamil Kamilah Sa’diah Kumala Dewi Ritonga, Ratih M.Tohir Ritonga Mauliza, Sri Muhammad Rum lubis Porkas Sojuangon Lubis Pulungan, Putri Awaliyah Rahma Putri, Ilfi Rahmi Putri, Jihan Hidayah Radiah Radiah Radiah Radiah Radiah Radiah, Radiah Riny Viri Insy Sinaga Rosyadi Nasution, Budiman Siti Wardah Pratidina Nasution Sonia subaktiar Subaktiar Subaktiar Sundari Tanjung, Dewi Supriono Supriono Suriana Suriana Suriana Syafrizal, Rodi Ujang Abdullah Winda Wardhani Yuni Andri Ekawati Yunita Sari Zulaili Zulaili, Zulaili