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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Pelita Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Applied Data Sciences International Journal of Applied Finance and Business Studies Bussman Journal : Indonesian Journal of Business and Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Adijaya Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan PENG: Jurnal Ekonomi dan Manajemen
Rana Fathinah Ananda
Universitas Medan Area
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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The Determinants of Effectiveness Online Learning Media: A Case Study In Accounting Study Program at Universitas Medan Area Aditya Amanda Pane; T. Alvi Syahri Mahzura; Rana Fathinah Ananda; Sari Nuzullina Rahmadhani; Atika Rizki
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.38102

Abstract

This study aims to analyze the effectiveness of online learning in terms of student perceptions, emotional intelligence, and the use of online media during the covid-19 pandemic. This quantitative research approach uses a questionnaire survey technique and descriptive data analysis. The sampling technique is simple random sampling, and the sample obtained research is an active student of Accounting Studies Program at the Universitas Medan Area semesters 2, 4, and 6. The research results show that the perception of students on learning online in the past pandemics Covid-19 through a various selection of media online considered effective and help improve students' emotional intelligence
The Effect of Leverage and Tunneling Incentives on Transfer Pricing: A Study on Consumer Goods Industry Listed on Indonesia Stock Exchange Sari Nuzullina Rahmadhani; Rana Fathinah Ananda
Journal of Accounting Auditing and Business Vol 5, No 1 (2022): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i1.37948

Abstract

This study examines the effect of leverage and tunnelling incentive on the company's decision to transfer pricing in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2015-2020. The technique used in sampling is purposive sampling, with a sample of 15 consumer goods industry companies. The data used in this study is secondary data in companies' financial reports. The analysis model used in this study is multiple linear regression with a significant level of 5%. The analysis results showed that leverage measured by debt to equity ratio has a significant positive effect on transfer pricing, tunnelling incentive measured by ownership share above 20% has a significant positive impact on transfer pricing
Peningkatan Kualitas Hidup Pekerja Non Formal Pada Masyarakat Desa Sei Bamban Kecamatan Sei Bamban Kabupaten Serdang Bedagai Hasanuddin Hasanuddin; Rana Fathinah Ananda
Pelita Masyarakat Vol 3, No 2 (2022): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v3i2.6054

Abstract

Informal sector workers are people who work without work relations, meaning that there is no agreement that regulates the elements of work and power. In this case, the informal workers feel pressured because the scope of their work is limited which results in a decrease in their income during this pandemic, causing stress. Therefore, it is necessary to improve the quality of working life in the community, especially in Sei Bamban Village. One way to deal with stress is to cultivate peace of mind by considering the pandemic as a process that will make us grow and be much stronger than before. The purpose of this community service activity is to minimize stress on the community so as to be able to maintain the mental welfare of the community during this pandemic. In addition, this activity also aims to provide and strengthen the community as a means to develop themselves and have the ability to cope with stress so that they can achieve a quality work life. The results of this service are expected to help provide peace of mind for the community so that it becomes a good practice, is liked by the community and has the opportunity to be disseminated more widely. Thus the quality of the population in responding to problems during this pandemic can be maintained properly.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA Rana Fathinah Ananda
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. V| No. 2 | 2020
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/ajei.v5i2.8485

Abstract

This study is aimed to analyze and determined whether the Capital Adequacy Ratio and Non Performing Financing effect simultaneously and partially on the Profitability of Islamic Banks in Indonesia. The population and sample of this research are the Indonesian Sharia Banks which are registered in Bank Indonesia for the year from 2010 until 2019, as many as 13 Banks with saturated sampling techniques in order to obtain 13 Banks. The data analysis in this research is quantitative analysis with the data analysis method used in this study using multiple linear regression analysis and panel data regression selection by doing the Chow test, Hausmant test and Lagrange Multiplier test using Eviews software. The results of this research shows that simultaneously the Capital Adequacy Ratio and Non-Performing Financing, both have a significant effect on Profitability. Partially, the results of the hypothesis test show that the Capital Adequacy Ratio variable has a positive but insignificant effect on ROA in IslamicBanks in Indonesia, while Non Performing Financing has a significant negative effect on the Probability of IslamicBanks in Indonesia.
Literasi Keuangan Sebagai Wadah Self Control Kelompok Tani Desa Jati Kesuma Rana Fathinah Ananda; Ayudia Popy Sesilia; Yusnaini
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.266 KB)

Abstract

Literasi keuangan merupakan suatu pengetahuan mengenai keputusan keuangan dalam rangka memperoleh kesejahateraan yang penting dipelajari oleh individu atau kelompok untuk meningkatkan self control. Kegiatan pengabdian kepada masyarakat ini berlokasi di Desa Jati Kesuma. Umumnya masyarakat disana berprofesi sebagai petani dan peternak yang masih kurang dalam memahami pelaporan keuangan unit usaha bagi para petani dan peternak sehingga mengalami kesulitan dalam menganalisis usaha mereka sendiri dan kurang mampu melakukan self control keuangan unit usahanya. Sehingga perlu dilakukan kegiatan dalam rangka meningkatnya pengetahuan, kesadaran, dan motivasi masyarakat terkait bagaimana membuat laporan keuangan sederhana dan mengelola self control untuk keberlangsungan usaha mereka masing-masing. Dalam hal ini, metode pendekatan yang dilakukan dalam program kegiatan pengabdian ini adalah model pemberdayaan dan pendampingan, yang dimulai dari tahap persiapan, assesment, perencanaan program atau kegiatan, pemformulasian rencana aksi, dan pelaksanaan (implementasi) program atau kegiatan. Dari hasil kegiatan, maka solusi yang diberikan yaitu media belajar berupa contoh format laporan keuangan sederhana yang disesuaikan dengan kebutuhan unit usaha di bidang pertanian dan peternakan masyarakat Desa Jati Kesuma.
How sales growth and leverage affect financial distress Aditya Amanda Pane; Hasbiana Dalimunthe; Rana Fathinah Ananda
International Journal of Applied Finance and Business Studies Vol. 11 No. 1 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i1.84

Abstract

COVID-19 pandemic had an extraordinary impact on various economic sectors, including the transportation sector. The imposition of social distancing certainly has an impact on the company's financial condition. The purpose of this research was to determine the effect of sales growth and leverage on the financial distress of transportation companies in Indonesia. Sales growth is measured by the change in sales every year and leverage is measured by the Debt to Asset Ratio. The sample used in this research is the financial statements of transportation companies listed on Indonesia Stock Exchange for 2019 - 2023, consist of 118 samples. The analytical method used is multiple regression. From the results of multiple regression analysis, it was found that sales growth did not have a significant effect on financial distress and leverage have a significant effect on financial distress.
Edukasi Literasi Keuangan Rumah Tangga Melalui Self Awareness Pada Masyarakat Komunitas Sanggar Pelita, Kec. Deli Tua Rana Fathinah Ananda; Sari Nuzullin Rahmadhani; Anggi Tri Lestari Purba
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1287

Abstract

Financial literacy is a series of processes or activities to increase consumer knowledge, skills and public confidence in better managing personal finances. Sanggar Pelita, Deli Tua District, is one of the communities. In fact, financial literacy is a 21st century life skill that must be mastered by individuals and society in order to achieve a better standard of living. This community service activity aims to equip housewives with financial literacy so that family financial resilience is realized. The implementation method is counseling accompanied by interactive discussions. The target is the housewives of the Deli Tua District. The problem that arose during the discussion was the problem of attitudes and financial behavior of housewives and their children in the form of excessive spending behavior, not understanding proper financial planning, and not understanding the priority scale of primary, secondary and tertiary needs. The team provides solutions regarding the correct meaning of money, discipline in saving, and the need to make proper financial planning in order to achieve individual and family financial security. This activity has opened the minds and awareness of housewives on the importance of financial literacy in family life. Because financial literacy is the basis for building family financial resilience.
Pengaruh Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 Rana Fathinah Ananda; Yusnaini Yusnaini
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i2.1557

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Direksi dan Dewan Komisaris terhadap pengungkapan sustainability report pada perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian sebab akibat adalah istilah untuk studi semacam ini. Pada tahun 2020, penelitian ini menggunakan 107 bisnis yang terdaftar di Bursa Efek Indonesia dan memiliki sustainability report. memanfaatkan laporan keberlanjutan periode 2020 sesuai dengan kriteria yang telah ditentukan untuk mendapatkan sampel penelitian sebanyak 38 bisnis dengan menggunakan teknik pengambilan sampel yang dikenal dengan “purposive sampling”. Menggunakan aplikasi Eviews, analisis regresi berganda digunakan untuk menguji data penelitian. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh signifikan dan positif terhadap Pengungkapan Laporan Keberlanjutan. Sementara itu, Pengungkapan Laporan Keberlanjutan Perusahaan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2020 telah terkena dampak negatif secara signifikan dan parsial oleh Direksi.
Pengaruh Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Auit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) Elisabeth Elfrida Gultom; Thezar Fiqih Hidayat Hasibuan; Rana Fathinah Ananda
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, pengalaman auditor dan objektivitas terhadap kualitas audit. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pertanyaan dalam bentuk kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik di Kota Medan yang berjumlah 50 responden. Sampel dalam penelitian ini ditentukan dengan metode (purposive sampling), dengan teknik berdasarkan pertimbangan (judgement sampling) terhadap auditor. Dari table uji-F diatas (Tabel 4.13) didapatkan nilai F hitung sebesar 68.248 menunjukkan bahwa signifikan tertera 0,000b. Hal ini menggambarkan variabel Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Audit,  hal ini dengan mengikuti taraf signifikan 0.05 dan yang terjadi dibawah 0,05 (0,000). Dari lampiran, diperoleh bahwa Ftabel= 2;46 =3,20. Bila dibandingkan  dengan nilai Ftabel, maka Fhitung > Ftabel, atau 68.248 > 3,20 dengan demikian dapat disimpulkan bahwa semua variabel Independen Akuntabilitas, Pengalaman Auditor, Objektivitas berpengaruh simultan dan parsial terhadap variabel Dependen  Kualitas Audit.
Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan yang Terdaftar di BEI Periode 2015-2019) Salsabilla, Namira; Ananda, Rana Fathinah; Sirait, Devi Ayu Putri
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24230

Abstract

Pengkajian ini menunjukkan bagaimana dampak dari Intellectual Capital serta Corporate Social Responsibility pada Kinerja Perusahaan. Berdasarkan fenomena dari tidak diterapkannya Corporate Social Responsibility serta Intellectual Capital pada perusahaaan akan mengakibatkan kegagalan manajeman untuk mempertahankan Kinerja Perusahaan. Pengkajian ini menggunakan perusahaan yang terverifikasi di BEI sejak 2015-2019 sebagai objek pengkajian. pengkajian ini sifatnya asosiatif dengan data kuantitatif dengan sumber data sekunder yaitu data financial perusahaan yang terverifikasi di BEI sejak 2015-2019. Total populasi pengkajian ini sejumlah 193 dengan tekinik purposiv sampling. Sehingga di peroleh data sebanyak 112 sampel penelitian. Teknik analisanya memakai regresi data panel dengan aplikasi Eviews. Hasil uji dengan parsial Intellectual Capital bernilai positif dengan Prob.0,0006<0,05 dimaknai berdampak serta signifikan pada kinerja perusahaan. Sedangkan Corporate Social Responsibility menunjukkan nilai koefisien positif bernilai Prob. 0,0016<0,05 yang artinya berdampak signifikan positif pada Kinerja Perusahaan. Dengan simultan Intellectual Capital serta Corporate Social Responsibility pada kinerja perusahaan menunjukkan hasil sejumlah 0,001389<0,05 dimaknai berdampak. Berdasarkan hasil penelitian tersebut dapat disimpulan bahwa dalam mengambil keputusan dengan memanfaatkan Intellectual Capital sebagai alat pendukung akan menghasilkan keputusan yang baik dan inovatif, begitupun dengan Corporate Social Responsibility sebagai komponen utama guna meningkatkan reputasi perusahaan terhadap lingkungan dan masyarakat.
Co-Authors Aditya Amanda Pane Anggi Tri Lestari Purba Annisa Putri Atika Rizki Ayudia Popy Sesilia Br Sebayang, Minda Muliana Dewi Maya Sari Dewi, Sucitra Elisabeth Elfrida Gultom Fahmi, Habib Fauziah Rahman Hartono Hartono Hasanuddin Hasanuddin Hasbiana Dalimunthe Mahyuddin K. M Nasution Marischa Elveny, Marischa Nasution, Mahyuddin K.M Natal, Desmon Nurcahyani, Marizha Pratama Lase, Elfandyka Rahmadhani, Sari Nuzullina Salsabilla, Namira Sari Bulan Tambunan Sari Nuzullin Rahmadhani Sarina Sarina Sirait, Devi Ayu Putri Suci Salmani Sucitra Dewi Syah, Rahmad B.Y Syah, Rahmad Bayu T. Alvi Syahri Mahzura Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Tursina Tursina Warsani Purnama Sari Yusnaini Yusnaini