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Peningkatan Usaha Bolu Bakery Kreasi Delis Melalui Penambahan Fasilitas Produksi, Packaging Produk, Dan Pelatihan Pembukuan Sederhana Di Kelurahan Sitirejo Iii Kecamatan Medan Amplas Kota Medan Propinsi Sumatera Utara Siregar, Dina Arfianti; Susilawati, Susilawati; Nofianna, Siti Asnida; Sebayang, Rihat
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.3550

Abstract

This bakery sponge business started in 2020 during Covid 19 This business stems from Mrs Desi's ability / talent in making various kinds of sponge ranging from pandan sponge, brownies, cupcakes, black sticky rice sponge, original sponge as well as to help the family economy. This business began to be known by the surrounding community from mouth to mouth promotion because consumers were satisfied with the taste of the sponge cake and also the affordable selling price. Currently, sponge cake production is based on orders. The aim of PKM is to empower MSMEs in the Aneka sponge business sector with production problems, packaging, determining and calculating selling prices and preparing financial reports. The method used is a survey to partners with interviews. The results of PKM activities are that partners get additional production equipment in the form of mxer and standing ovens. Partners get an understanding of good packaging for health, training in determining product selling prices, training in preparing simple financial reports.
Pengembangan Metode Inovatif dalam Pembuatan Perencanaan Bisnis: Studi Empiris pada UMKM Bidang Makanan dan Minuman di Kota Medan Siregar, Dina Arfianti; Nizma, Cut; Napitupulu, Ilham Hidayah; Fadhilah, Diena; Jayusman, Sri Fitria
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.v8i1.1990

Abstract

This research aims to develop innovative methods for creating effective business plans to improve the performance of MSMEs in the food and beverage sector in Medan City. The independent variables studied include sales growth, organizational culture, product quality, profitability, and budget planning. MSME performance is determined as the dependent variable, while leadership functions as a moderating variable that can strengthen the relationship between the independent and dependent variables. The research method used is an empirical study by collecting data through questionnaires distributed to 150 MSME owners and managers in the food and beverage sector in Medan City. Sampling was carried out purposively to ensure respondents had experience in managing MSMEs. Data analysis was carried out using descriptive statistical techniques and multiple linear regression to test the influence between variables. The research results show that all independent variables have a positive and significant influence on the performance of MSMEs. Sales growth is proven to be the main factor driving increased performance, followed by profitability which shows a direct contribution to business sustainability.   Abstrak Penelitian ini bertujuan untuk mengembangkan metode inovatif dalam membuat rencana bisnis yang efektif untuk meningkatkan kinerja UMKM di sektor makanan dan minuman di Kota Medan. Variabel independen yang diteliti meliputi pertumbuhan penjualan, budaya organisasi, kualitas produk, profitabilitas, dan perencanaan anggaran. Kinerja UMKM ditetapkan sebagai variabel dependen, sedangkan kepemimpinan berfungsi sebagai variabel moderasi yang dapat memperkuat hubungan antara variabel independen dan dependen. Metode penelitian yang digunakan adalah studi empiris dengan mengumpulkan data melalui kuesioner yang disebarkan kepada 150 pemilik dan manajer UMKM di sektor makanan dan minuman di Kota Medan. Pengambilan sampel dilakukan secara purposive untuk memastikan responden memiliki pengalaman dalam mengelola UMKM. Analisis data dilakukan dengan menggunakan teknik statistik deskriptif dan regresi linier berganda untuk menguji pengaruh antar variabel. Hasil penelitian menunjukkan bahwa seluruh variabel independen memiliki pengaruh positif dan signifikan terhadap kinerja UMKM. Pertumbuhan penjualan terbukti menjadi faktor utama pendorong peningkatan kinerja, diikuti oleh profitabilitas yang menunjukkan kontribusi langsung terhadap keberlangsungan usaha.
Rezeki dalam Perspektif Ekonomi Islam Siregar, Dina Arfianti; Ismail; Misrah
Journal of Global Islamic Economic Studies Vol. 1 No. 1 (2023): Journal of Global Islamic Economic Studies
Publisher : Penerbit Merdeka Kreasi

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

Abstract

Dalam konteks mencari rezeki bukan saja caranya yang harus sesuai dengan konteks ekonomi syariah melainkan juga yang berkenaan dengan pemanfaatannya. Manfaat itu sendiri merupakan kata lain dari maslahat. Alquran menjelaskan bahwa rezeki yang melampaui itu merupakan rezeki yang didapatkan dengan cara yang baik, selain baik rezeki yang melampaui itu merupakan rezeki yang membawa berkah. Dalam surah asyyura ayat 27 yang menjelaskan di dalamnyabahwa sesungguhnya allah maha mengetahui keadaan hamba–hambanya dan allah maha melihat. Bukan berarti perbedaan yang ada karena adanya ketimpangan akan tetapi selalu ada hikmah didalamnya. Allah memberikan rezeki kepada setiap hamba-Nya dengan kadar tertentu dan pastinya sesuai dengan kehendak dan kebijaksanaan-Nya. Kalau saja Allah meluaskan rezeki semua hamba-Nya, sebagaimana mereka harapkan, niscaya mereka akan menjadi sewenang-wenang dan berbuat zalim di bumi. Allah benar-benar mengetahui urusan semua hamba-Nya, baik yang tersembunyi maupun tidak.
Marketing Training For Grape Plantation Products To Vineyard Entrepreneurs In Bangunsari Village, Tanjung Morawa District, Deli Serdang Regency, Sumatera Utara Rangkuti, Agus Edy; Siregar, Dina Arfianti; Zuardi, Muhammad; Simanungkalit, Erwinsyah; Kholil, Ahmad; Azis, Siti Raudha Binti; Sha'ari, Norshima Binti; Maarof, Shamariza Binti
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5262

Abstract

Bangun Sari Village in Tanjung Morawa District, Deli Serdang Regency, has excellent potential in wine cultivation. However, the business actors still face challenges in product marketing. This training program aims to increase the capacity of vineyard entrepreneurs through training in modern marketing strategies, digital marketing, product packaging, and business institutional formation. The method includes socialization, workshops, direct practice, mentoring, monitoring, and evaluation. The results showed a significant increase in partner skills, the formation of a wine farmer group, and a sales turnover. This activity is expected to be a model for the sustainable development of village-based horticultural agricultural MSMEs.
Peningkatan Usaha Tahu Melalui Penerapan Teknologi Mesin Penggiling Kacang Kedelai dan Pelatihan Manajemen Pembukuan Sederhana Siregar, Dina Arfianti; Deliana, Deliana; Sarjianto, Sarjianto; Nizma, Cut; Napitupulu, Ilham Hidayah
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.046 KB) | DOI: 10.51510/madiya.v2i2.669

Abstract

Judul Program Pengabdian Masyarakat ini adalah Peningkatan Usaha Tahu Trisni di Desa Kolam Kecamatan Percut Sei Tuan Kabupaten Deli Serdang. Tujuan kegiatan ini adalah untuk membantu mitra dalam meningkatkan omzet penjualan tahu yang selama ini mengalami penurunan baik dari segi kualitas maupun kuantitas. Mitra mengalami penurunan jumlah tahu yang dihasilkan karena mesin penggiling kacang kedelai bekerja lambat dan tidak maksimal dalam menghasilkan air perasan kedelai yang nantinya diproses menjadi tahu. Disamping itu mitra juga tidak memiliki kemampuan dalam melakukan perhitungan besarnya keuntungan dari produksi yang dilakukan, sehingga besarnya keuntungan hanya berdasarkan perkiraan mitra. Adapun solusi yang diberikan adalah pemberian mesin penggiling kacang kedelai dan pelatihan manajemen pembukuan sederhana agar diharapkan dapat meningkatkan kualitas dan kuantitas tahu yang dihasilkan dan juga kemampuan dalam menentukan keuntungan yang diperoleh dan biaya yang dikeluarkan. Pelaksanaan pengabdian telah dilakukan, dan kuantitas produksi telah meningkat secara signifikan sebesar 40% karena adanya pemberian mesin penggiling kacang kedelai. Laporan keuangan sederhana yang dibuat oleh Bu Trisni juga sudah sesuai dengan ketentuan yang berlaku. The title of this program is The Increasing of Trisni Tofu Business in Kolam Village, Percut Sei Tuan District, Deli Serdang Regency. The purpose of this program is to assist partners in increasing tofu sales turnover, which has been declining both in terms of quality and quantity of product. Partner has the situation of decrease in the amount of tofu produced because the soybean grinding machine worked slowly and was not optimal in producing soy juice which processed become tofu. Besides, the partner also does not have the ability to calculate the amount of profit from the production carried out, so the amount of profit is only based on the partner's estimation. The solution given is the provision of a soybean grinding machine and simple bookkeeping management training so that it is hoped that can improve the quality and quantity of tofu produced as well as the ability to determine the profits and costs incurred. The implementation of the program has been carried out, and the quantity of production has increased significantly by 40% due to the provision of a soybean grinding machine. The simple financial report prepared by Mrs. Trisni is also in accordance with applicable regulations
Peningkatan Usaha Minuman Jahe Sehat Melalui Rekayasa Mesin Pemeras Jahe dan Pelatihan Manajemen Usaha Mikro Sebayang, Rihat; Manik, M. Rikwan E.S.; Cahyoginarti, Cahyoginarti; Siregar, Dina Arfianti
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.829 KB) | DOI: 10.51510/madiya.v2i2.670

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Artikel ini adalah tentang peningkatan Usaha Minuman Jahe Sehat di Desa Keramat Gajah Kecamatan Galang Kabupaten Deli Serdang. Sebelumnya tim pengabdian telah mengadakan survei dan wawancara ke lokasi mitra untuk memperoleh data-data dan informasi terkait permasalahan yang dialami mitra. Terdapat beberapa permasalahan yang dihadapi oleh mitra yaitu kuantitas dan kualitas produksi minuman jahe sehat yang masih rendah dan perlu ditingkatkan, belum memiliki kemampuan dalam menghitung besarnya harga pokok penjualan dan keuntungan yang diperoleh dan belum memiliki kamampuan pemasaran online. Adapun solusi yang diberikan oleh tim pengabdian kepada masyarakat adalah pemberian mesin pencincang dan pemeras jahe untuk menambah kuantitas dan kualitas produksi, diberikan pelatihan cara perhitungan harga pokok penjualan dan keuntungan yang diperoleh melalui penggunaan software akuntansi UKM dari aplikasi android, serta diberikan pelatihan manajemen pemasaran online dan product knowledge. The title of this activity is the business Increasing of Healthy Ginger Drink in the Keramat Gajah Village, Galang District, Deli Serdang Regency. Previously, the team had conducted surveys and interviews at partner locations to obtain data and information related to the problems experienced by partners. There are several problems faced by partners, namely the quantity and quality of production of healthy ginger drinks which are still low and need to be improved, do not have the ability to calculate the cost of goods sold and the profits earned, and do not have online marketing capabilities. The solution provided by the team namely the provision of ginger chopping and squeezing machines to increase the quantity and quality of product, the partner is given training on how to calculate the cost of goods sold and the profits obtained through the use of SME accounting software from the android application, and partner is given online marketing management training and product knowledge.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Silaban, Dewi Hariani; Siregar, Dina Arfianti; Safrida, Eli; Napitupulu, Ilham Hidayah
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430422

Abstract

This study was conducted to examine the effect of good corporate governance and corporate social responsibility on the financial performance of companies. The dependent variable in this research is financial performance, which is measured using Return on Assets (ROA). The independent variables include independent commissioners, the board of directors, the audit committee, managerial ownership, institutional ownership, and corporate social responsibility. This research uses secondary data obtained from annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 18 companies, resulting in a total of 72 observations selected using the purposive sampling method. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The results show that institutional ownership has a significant effect on financial performance, as higher institutional ownership provides stronger control over management and encourages more rational and efficient decision-making. Meanwhile, independent commissioners, the board of directors, the audit committee, managerial ownership, and corporate social responsibility do not have a significant effect on financial performance. Keywords: Kinerja Keuangan, Good Corporate Governance and Corporate Social Responsibilitity
OPTIMALISASI PERAN PERPUSTAKAAN PADA MTS MIFTAHUL JANNAH KELURAHAN DAMAI KECAMATAN BINJAI UTARA Siregar, Dina Arfianti; Deliana; Ismi Affandi; Riswanto
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 1 No. 1 (2020): Edisi Mei 2020
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.48 KB) | DOI: 10.51510/madiya.v1i1.350

Abstract

Adapun tujuan khusus dalam program pengabdian masyarakat ini adalah meningkatnya minat baca dari para siswa MTs Miftahul Jannah melalui penambahan sarana dan fasilitas perpustakaan seperti rak buku, buku-buku bacaan, kipas angin, meja panjang untuk membaca, karpet lantai, dan penataan/ layout inventaris yang ada di perpustakaan. Disamping itu juga akan diberikan pelatihan manajemen pengelolaan perpustakaan yang akan dapat meningkatkan skill/kemampuan dari segenap unsur sekolah baik guru-guru, pengelola perpustakaan maupun para siswa. Diharapkan dengan terlaksananya kegiatan ini, nantinya akan terwujud kondisi yang nyaman bagi siswa untuk membaca, penataan ruangan yang rapi,dan prosedur pelaksanaan aktivitas di perpustakaan lebih teratur dan dan terorganisir dengan baik.
Productive Zakat As An Alternative Islamic Social Financial Instrument In Community Economic Empowerment Reflection Of The Covid-19 Era Siregar, Dina Arfianti; Siregar, Saparuddin; Marliyah, Marliyah
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.848

Abstract

The Muslim population that has great potential in giving zakat is Indonesia. One of the functions of zakat is as a social fund that can be used to overcome social problems such as poverty that occurs in society. Of course, an appropriate formulation is needed to utilize zakat assets to overcome these social problems. Among the efforts is to build a paradigm that the use of zakat must be productive, educational, and economical so that in the end, zakat recipients (mustah}iq) will leave the mustahiq zone and will automatically enter the mandatory zakat zone (muzak). Productive zakat is giving zakat that can make recipients produce something continuously through the zakat assets they have received. This program can not only help underprivileged people. However, it can also enable people who have been economically deprived and have always been zakat recipients to change their position to become muzakki. This research describes productive zakat and its empowerment in Indonesia. Apart from that, we also found that productive zakat is very powerful in playing its role as one of the sharia financial instruments in Indonesia in empowering and alleviating poverty through the philanthropic institutions that support it.
ANALISIS WILLINGNESS TO PAY TERHADAP BUKU ANAK BERBASIS AUGMENTED REALITY “PETUALANGAN BUDI DAN WATI” Lukcyhasnita, Andam; Siregar, Dina Arfianti; Syahputra, Rizki
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4644

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Abstract: This study aims to analyze the magnitude of Willingness to Pay (WTP) and identify the determining factors that influence it towards an augmented reality-based children's book product, "Petualangan Budi dan Wati". The research methodology used is a quantitative approach by distributing questionnaires to 40 respondents. Data analysis was conducted through descriptive statistics and multiple linear regression. The results show that the optimal price point acceptable to the majority of consumers is in the range of IDR 75,000 to IDR 80,000. The regression analysis found three factors that have a significant positive effect on WTP: perceived value for money, income level, and perceived product effectiveness. In conclusion, parents' willingness to pay is not only driven by financial capability but is strongly influenced by perceived value and belief in the product's functional benefits for their children. Keyword: WTP, Augmented Reality, Consumer Behavior Abstrak: Penelitian ini bertujuan untuk menganalisis besaran Willingness to Pay (WTP) dan mengidentifikasi faktor-faktor penentu yang memengaruhinya terhadap produk buku anak berbasis augmented reality “Petualangan Budi dan Wati”. Metodologi penelitian yang digunakan adalah pendekatan kuantitatif dengan menyebar kuesioner kepada 40 responden. Analisis data dilakukan melalui statistik deskriptif dan regresi linear berganda. Hasil penelitian menunjukkan bahwa titik harga optimal yang dapat diterima oleh mayoritas konsumen berada pada rentang Rp 75.000 hingga Rp 80.000. Analisis regresi menemukan tiga faktor yang berpengaruh signifikan secara positif terhadap WTP, yaitu persepsi kesepadanan harga (value for money), tingkat pendapatan, dan persepsi efektivitas produk. Kesimpulannya, kesediaan membayar orang tua tidak hanya didorong oleh kemampuan finansial, tetapi sangat dipengaruhi oleh persepsi nilai dan keyakinan terhadap manfaat fungsional produk bagi anak. Kata kunci: WTP, Augmented Reality, Perilaku Konsumen